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Tax cases

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Partnership incentivisation plan payments are taxable premium icon
CRC v Bluecrest Capital Management LP and others; Andrew Dodd and others v CRC, Court of Appeal, 15 December 2023

09 Jan 2024
Adjacent properties are residential premium icon
S Bowen (TC9003)

04 Jan 2024
Omissions in return were not deliberate premium icon
C Collier and another (TC9004)

04 Jan 2024
Place of effective management was the UK premium icon
D Wesley, N Mackay (as trustees of the Ellen Morris 1990 Settlement) (TC9012)

03 Jan 2024
Payments to employees were by reason of employment premium icon
OOCL UK Branch (TC9007)

02 Jan 2024
Overclaimed input tax premium icon
Conditionaire Energy Savers Ltd; Peter Ernest Williams (TC8996)

02 Jan 2024
Restitutionary claim for overpaid VAT fails premium icon
British Telecommunications Ltd v CRC, Court of Appeal, 4 December 2023

18 Dec 2023
Conditions not met for SEIS relief premium icon
Legend of Golden Temple and others (TC8999)

18 Dec 2023
Basic camping pods qualified for relief premium icon
Acorn Venture Ltd (TC9006)

14 Dec 2023
Was fuel and plant hire a single or multiple supply? premium icon
Gap Group Ltd (TC8991)
14 Dec 2023
Facilitation payment was liable to tax and National Insurance premium icon
CRC v E.On UK plc, Court of Appeal, 28 November 2023

13 Dec 2023
Facts are finely balanced in favour of self-employment premium icon
Atholl House Productions Ltd (TC/2018/2263)

08 Dec 2023
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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