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Tax cases

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No reduction in the inheritance tax due premium icon
J C Pride as trustee of the estate of the late G Pride (TC8776)

26 Jun 2023
Woodlands form part of the property premium icon
The How Development 1 Ltd v CRC, Upper Tribunal ((Tax and Chancery Chamber), 30 March 2023

23 Jun 2023
Oil royalties paid to bank are not subject to UK tax premium icon
Royal Bank of Canada v CRC, Court of Appeal, 21 June 2023

22 Jun 2023
No eligibility for Covid support due to late real-time information returns premium icon
Raystra Healthcare Ltd (TC8838)

22 Jun 2023
VAT assessments raised outside the statutory time limit premium icon
Maxxim Residential Design Ltd (TC8834)

22 Jun 2023
Tax authority was not on a fishing expedition premium icon
Foreign National (TC8835)

16 Jun 2023
Documents had been deliberately manipulated premium icon
Top-Notch Accountants Limited (TC8833)

16 Jun 2023
Reasonable excuse for non-payment during judicial review proceedings premium icon
W Archer v CRC, Court of Appeal, 7 June 2023

16 Jun 2023
Nature of payment to government agency premium icon
Swiss Centre Ltd (TC8825)

15 Jun 2023
Input tax claims were deliberately overstated premium icon
Coonley Trading Ltd (TC8828)

14 Jun 2023
Effect of severance payment on adjusted net income premium icon
N Howard-Ravenspine (TC8831)

08 Jun 2023
Agent’s lack of knowledge was not a reasonable excuse premium icon
Hughes Property Partners Ltd (TC8829)

08 Jun 2023
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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