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Tax cases

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Hardship application was reasonable premium icon
ABA Motors Ltd (TC8811)

12 May 2023
Loans were taxable as employment income premium icon
Dr P Sheth (TC8790)

12 May 2023
Increased monthly pay was not matched by records premium icon
Zoe Shisha Events Ltd (TC8805)

11 May 2023
Information request was reasonable premium icon
E Leen (TC8812)

11 May 2023
Restricted share units were part of employee package premium icon
L Moore (TC8806)

11 May 2023
Court permits HMRC's new ground of appeal premium icon
Altrad Services Ltd; Robert Wiseman and Sons Ltd v CRC, Court of Appeal, 3 May 2023

11 May 2023
No special rules for companies in liquidation premium icon
S Uddin; Kazitula Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 April 2023

04 May 2023
Tax silk owed no duty of care to investors premium icon
David McClean and others v Andrew Thornhill KC, Court of Appeal, 28 April 2023

04 May 2023
Taxpayer had not been careless premium icon
T Hextall (TC8804)

03 May 2023
Turmeric shots were zero rated as a food premium icon
Innate-Essence Ltd (TC8792)

02 May 2023
HMRC provided clear advice on self assessment premium icon
B Cooke (TC8791)

26 Apr 2023
Business premises renovation allowance dispute premium icon

London Luton Hotel BPRA Property Fund LLP v CRC, Court of Appeal, 4 April 2023


26 Apr 2023
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments
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