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Admin
Avoidance
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Income Tax
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VAT
Conditions for a VAT DIY refund claim
D Dunne (
TC8716
)
Penalty notices and importance of evidence
N Burley (
TC8701
)
No errors were made in relation to class 3 contributions
S Garwood (
TC8710
)
Roof panels provided more than just insulation
Greenspace v CRC,
Court of Appeal
, 10 February 2023
Entitlement to income continues despite assignment
T Good v CRC,
Court of Appeal
, 10 February 2023
Matchmaking services were not consultancy
CRC v Gray & Farrar International LLP,
Court of Appeal
,13 February 2023
Privilege and third party information notices
HMRC v Third Party and Taxpayer (
TC8706
)
Supreme Court in Tooth set a binding precedent
P Harrison v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 3 February 2023
Second property did not replace a main residence
B Cohen (
TC8718
)
Input tax on consumable goods used in surgery
The King (on the application of Gloucestershire Hospital NHS Foundation Trust) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 January 2023
Export evidence for zero rating of sales to US
Pavan Trading Ltd (
TC8712
)
Permission given for interlocutory decision to be published
A Lillicrap v HMRC and J Messore (
TC8707
)
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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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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CASES
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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