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Woodlands form part of the property
The How Development 1 Ltd v CRC,
Upper Tribunal ((Tax and Chancery Chamber)
, 30 March 2023
Oil royalties paid to bank are not subject to UK tax
Royal Bank of Canada v CRC,
Court of Appeal
, 21 June 2023
No eligibility for Covid support due to late real-time information returns
Raystra Healthcare Ltd (
TC8838
)
VAT assessments raised outside the statutory time limit
Maxxim Residential Design Ltd (
TC8834
)
Tax authority was not on a fishing expedition
Foreign National (
TC8835
)
Documents had been deliberately manipulated
Top-Notch Accountants Limited (
TC8833
)
Reasonable excuse for non-payment during judicial review proceedings
W Archer v CRC,
Court of Appeal
, 7 June 2023
Nature of payment to government agency
Swiss Centre Ltd (
TC8825
)
Input tax claims were deliberately overstated
Coonley Trading Ltd (
TC8828
)
Effect of severance payment on adjusted net income
N Howard-Ravenspine (
TC8831
)
Agent’s lack of knowledge was not a reasonable excuse
Hughes Property Partners Ltd (
TC8829
)
Issues relating to bad debt relief already resolved
British Telecommunications plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 May 2023
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
Enquiry notice met statutory requirement
Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
Number of VAT investigations surges in 2024-25