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Payment to director was a distribution
Shinelock Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 May 2023
Meaning of 'tunnel' and 'aqueduct'
CRC v SSE Generation Ltd,
Supreme Court
, 17 May 2023
Onus on taxpayer to check option to tax election
Rolldeen Estates Ltd (
TC8783
)
Hardship application was reasonable
ABA Motors Ltd (
TC8811
)
Loans were taxable as employment income
Dr P Sheth (
TC8790
)
Increased monthly pay was not matched by records
Zoe Shisha Events Ltd (
TC8805
)
Information request was reasonable
E Leen (
TC8812
)
Restricted share units were part of employee package
L Moore (
TC8806
)
Court permits HMRC's new ground of appeal
Altrad Services Ltd; Robert Wiseman and Sons Ltd v CRC,
Court of Appeal
, 3 May 2023
No special rules for companies in liquidation
S Uddin; Kazitula Ltd (in liquidation) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 April 2023
Tax silk owed no duty of care to investors
David McClean and others v Andrew Thornhill KC,
Court of Appeal
, 28 April 2023
Taxpayer had not been careless
T Hextall (
TC8804
)
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
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Winding-up order for avoidance scheme promoter
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
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