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Admin
Avoidance
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Investigations
Investments
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Assignment of a reversionary interest was a transfer of value
The Executors of the Estate of Peter John Linington (
TC8717
)
Sub-sale scheme deemed ineffective
O Olufote (
TC8735
)
Effect of registration cancellation
The King on the application of Nourish Training Ltd v CRC,
King’s Bench Division
, 20 February 2023
Taxpayer was responsible for submitting wrong returns
C Molone (T
C8720
)
Zero rating did not apply to digital newspapers
News Corp v CRC,
Supreme Court
, 22 February 2023
Third party’s carelessness caused failure
Dr S Rizvi (
TC8731
)
Conditions for a VAT DIY refund claim
D Dunne (
TC8716
)
Penalty notices and importance of evidence
N Burley (
TC8701
)
No errors were made in relation to class 3 contributions
S Garwood (
TC8710
)
Roof panels provided more than just insulation
Greenspace v CRC,
Court of Appeal
, 10 February 2023
Entitlement to income continues despite assignment
T Good v CRC,
Court of Appeal
, 10 February 2023
Matchmaking services were not consultancy
CRC v Gray & Farrar International LLP,
Court of Appeal
,13 February 2023
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