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Application for DOTAS penalty was too late
CRC v Root2 Tax Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 20 December 2022
Taxpayer cannot distance itself from advisers
MPTL Ltd (
TC8669
)
Whether appealable notices had been validly served
D Oakes (
TC8637
and
TC8646
)
Overpaid parking fees are consideration for a taxable supply
The Borough Council of King’s Lynn and West Norfolk v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 December 2022
Limitation on company’s liability to pay National Insurance contributions
G Wagstaff v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 December 2022
Supply was of medical staff
Mainpay Ltd v CRC,
Court of Appeal
, 9 December 2022
No refund of loan charge voluntary payment
D Lambourne (
TC8666
)
Anti-avoidance provision applied to mixed use relief claim
D Ridgeway (
TC8636
)
Loan relationships had an unallowable purpose
Kwik-Fit Group Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 November 2022
No discretion to consider fairness of the law
Ms Meng Choo Tan (
FTSTC10
)
Taxpayer is entitled to reasonable costs
P Harris (
TC8656
)
Court’s function was not rectify legislation
CRC v J Wilkes,
Court of Appeal
, 7 December 2022
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Feedback: 9 October 2025
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