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Tax cases

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De facto transfer took place in December 2014 premium icon
2 Green Smile Ltd and another (TC8677)

26 Jan 2023
Legislative error caused taxpayers to delay claim premium icon
HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2023

26 Jan 2023
Deliberate behaviour penalties were correct premium icon
ATN Marketing Ltd (TC8689)

25 Jan 2023
Payment was salary, not a bursary premium icon
E Phelan (TC8688)

20 Jan 2023
No excuse for late soft drinks industry levy return premium icon
Shivsagar Enterprises Ltd (TC8681)

20 Jan 2023
No EIS relief because of disqualifying arrangement premium icon

Hoopla Animation Ltd (TC8683)


20 Jan 2023
Gold bullion constituted earnings premium icon
Wired Orthodontics and others (TC8679)

19 Jan 2023
Reasonable excuse for late VAT payments? premium icon
Bicester Property Interiors Ltd (TC8675)

18 Jan 2023
Reasonable excuse for HICBC notification failure premium icon
M Goodall (TC8680)

13 Jan 2023
HMRC should invoke its care and management power premium icon
M Kensall (TC8673)
12 Jan 2023
Loan was an unauthorised employer payment premium icon
Nilebond Ltd (TC8676)
12 Jan 2023
Payments were distributions premium icon
S Clipperton; S Lloyd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 December 2022

12 Jan 2023
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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