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Reliance on adviser was not adequate cause for delay
D Barrett (
TC8642)
Management expenses were of a capital nature
CRC v Centrica Overseas Holdings Ltd,
Court of Appeal
, 18 November 2022
Date of transfer of business to company
C Kingdon, T Stead and A Kingdon (
TC8633)
Ramsay applied to deny loss arising under gilt strips scheme
T Watts (
TC8634
)
Tax return was withheld deliberately
N Futcher (
TC8629
)
Contract suggested employment
L Richards v Waterfield Homes,
Employment Appeal Tribunal
,
9 August 2022
Serious delay for late appeal was not justified
E Green (
TC8631
)
Taxpayer’s lack of action was inexplicable
NTK Leisure Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 3 November 2022
Protection payments were no excuse for fraudulent behaviour
P Dowds (
TC8630
)
Time limits provide finality and certainty
C Candy v CRC,
Court of Appeal
, 3 November 2022
Old PAYE reference used by new business
S Siva (
TC8600
)
Judicial review against new forms P87
R (on the application of Tax Returned Ltd and others) v CRC,
High Court
King's Bench Division, 11 October 2022
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Feedback: 9 October 2025
Tax tip: Carried interest and potential challenges from the April 2026 changes
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