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Tax cases

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Seller was not a developer premium icon
Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023

23 Mar 2023
Temporary reduced VAT rate did not apply premium icon
The Young Driver Training Ltd (TC8748)

22 Mar 2023
Incorrect claim for self-employed support premium icon
T Ash (TC8749)
16 Mar 2023
Share dealing activity did not amount to a trade premium icon
N Henderson (TC8755)

16 Mar 2023
Group relief loss relief was not available premium icon
Volkerrail Plant Ltd and others v CRC, Court of Appeal, 1 March 2023

16 Mar 2023
Employee omitted from pre-lockdown RTI submissions premium icon
Luca Delivery Ltd (TC8752)

16 Mar 2023
Penalty issued to liquidated trading company premium icon
Colm Malone (TC8720)

15 Mar 2023
Documents are subject to legal advice privilege premium icon
Refinitiv UK Holdings Ltd; Thomson Reuters Group Ltd (TC8743)

10 Mar 2023
Assets were from related party premium icon
Muller UK and Ireland Group LLP and others (TC8742)

10 Mar 2023
Fraudulent agent’s actions were not taxpayer’s responsibility premium icon
R Robson (TC8746)

09 Mar 2023
Taxpayer was domiciled in England premium icon
J Coller (TC8738)

09 Mar 2023
Inadequate records to support 5% VAT charge premium icon
A McKiernan (TC8713)

07 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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