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Issues relating to bad debt relief already resolved
British Telecommunications plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 May 2023
Conditions for Covid grant not met
D Hamill (
TC8827
)
Paddock did not form part of garden
T and Z Suterwalla (
TC8826
)
Clearance application must be full and frank
R (on the application of) Airline Placement Limited v CRC,
King’s Bench Division
, 19 May 2023
Jurisdiction of First-tier Tribunal
P Jinks (
TC8822
)
Withholding tax was due on interest paid by UK borrower
Hargreaves Property Holdings Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 26 May 2023
Artificial avoidance is a social evil
Bhaur and others v Equity First Trustees (Nevis) Ltd and others,
Court of Appeal
, 18 May 2023
Concept of work for furlough purposes
Glo-Ball Group Ltd (
TC8823
)
Incorrect format for negligible value claim
R Williams (
TC8820
)
Expenses were not incurred necessarily
Dr H Nduka (
TC8818)
Factors to consider as possible special circumstances
P Marano v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 17 May 2023
Concession not confined to six years
Murphy and Linnett v CRC,
Court of Appeal
, 15 May 2023
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
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Readers’ forum: Happy ever after …
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NEWS
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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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CASES
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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