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Tax cases

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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
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
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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