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Tax cases

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Effect of SORN on availability of vehicle premium icon

T Norton; Tim Norton Motor Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 February 2023

03 Mar 2023
Adequate information to issue closure notices premium icon
J Hitchins and two others (TC8732)

03 Mar 2023
Suspension of careless error VAT penalty premium icon
London Drylining Ltd (TC8671)
02 Mar 2023
Assignment of a reversionary interest was a transfer of value premium icon
The Executors of the Estate of Peter John Linington (TC8717)

02 Mar 2023
Sub-sale scheme deemed ineffective premium icon
O Olufote (TC8735)

01 Mar 2023
Effect of registration cancellation premium icon
The King on the application of Nourish Training Ltd v CRC, King’s Bench Division, 20 February 2023

23 Feb 2023
Taxpayer was responsible for submitting wrong returns premium icon
C Molone (TC8720)

23 Feb 2023
Zero rating did not apply to digital newspapers premium icon
News Corp v CRC, Supreme Court, 22 February 2023

23 Feb 2023
Third party’s carelessness caused failure premium icon
Dr S Rizvi (TC8731)

22 Feb 2023
Conditions for a VAT DIY refund claim premium icon
D Dunne (TC8716)
22 Feb 2023
Penalty notices and importance of evidence premium icon
N Burley (TC8701)

20 Feb 2023
No errors were made in relation to class 3 contributions premium icon
S Garwood (TC8710)

17 Feb 2023
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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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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