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Tax cases

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Assignment of a reversionary interest was a transfer of value premium icon
The Executors of the Estate of Peter John Linington (TC8717)

02 Mar 2023
Sub-sale scheme deemed ineffective premium icon
O Olufote (TC8735)

01 Mar 2023
Effect of registration cancellation premium icon
The King on the application of Nourish Training Ltd v CRC, King’s Bench Division, 20 February 2023

23 Feb 2023
Taxpayer was responsible for submitting wrong returns premium icon
C Molone (TC8720)

23 Feb 2023
Zero rating did not apply to digital newspapers premium icon
News Corp v CRC, Supreme Court, 22 February 2023

23 Feb 2023
Third party’s carelessness caused failure premium icon
Dr S Rizvi (TC8731)

22 Feb 2023
Conditions for a VAT DIY refund claim premium icon
D Dunne (TC8716)
22 Feb 2023
Penalty notices and importance of evidence premium icon
N Burley (TC8701)

20 Feb 2023
No errors were made in relation to class 3 contributions premium icon
S Garwood (TC8710)

17 Feb 2023
Roof panels provided more than just insulation premium icon
Greenspace v CRC, Court of Appeal, 10 February 2023

17 Feb 2023
Entitlement to income continues despite assignment premium icon
T Good v CRC, Court of Appeal, 10 February 2023

16 Feb 2023
Matchmaking services were not consultancy premium icon
CRC v Gray & Farrar International LLP, Court of Appeal,13 February 2023

16 Feb 2023
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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