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Tax cases

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Loans are liable to unauthorised payment charges premium icon

Dalriada Trustees Limited (as administrator of the Grosvenor Parade Pension Scheme and others); D Oades; J Donaghy-Sutton (TC8771)

13 Apr 2023
Timing of release of debt under liquidation agreement premium icon
S and D England (TC8770)

12 Apr 2023
Director did not act dishonestly premium icon
Universal Flooring (Contractors) Ltd and Mark Mackley (TC8756)

05 Apr 2023
Property was suitable for use as a dwelling premium icon
A and T Mudan (TC8777)

05 Apr 2023
Sub-sale scheme fails premium icon
O Fanning v CRC, Court of Appeal, 13 March 2023
04 Apr 2023
First-tier Tribunal decision stands premium icon
Red White and Green v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2023

30 Mar 2023
Workers provided excluded services premium icon
Prisma Recruitment Ltd (TC8762)

30 Mar 2023
Direct contract between worker and client premium icon
Gary Lineker and Danielle Bux trading as Gary Lineker Media (TC8774)

29 Mar 2023
Conditions not satisfied for zero rating on builder services premium icon
Paradise Wildlife Park Ltd (TC8729)

29 Mar 2023
Approval to disclose confidential documents premium icon
M Mitchell and P Bell v CRC, Court of Appeal, 10 March 2023

24 Mar 2023
Ties with the UK were not loosened premium icon
D Lyons (TC8765)

24 Mar 2023
Power cables did not make property mixed use premium icon
J Faiers (TC8768)

23 Mar 2023
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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