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Tax cases

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Reliance on adviser was not adequate cause for delay premium icon
D Barrett (TC8642)

23 Nov 2022
Management expenses were of a capital nature premium icon
CRC v Centrica Overseas Holdings Ltd, Court of Appeal, 18 November 2022

23 Nov 2022
Date of transfer of business to company premium icon
C Kingdon, T Stead and A Kingdon (TC8633)

18 Nov 2022
Ramsay applied to deny loss arising under gilt strips scheme premium icon
T Watts (TC8634)
18 Nov 2022
Tax return was withheld deliberately premium icon
N Futcher (TC8629)

16 Nov 2022
Contract suggested employment premium icon
L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022
15 Nov 2022
Serious delay for late appeal was not justified premium icon
E Green (TC8631)

14 Nov 2022
Taxpayer’s lack of action was inexplicable premium icon
NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022

11 Nov 2022
Protection payments were no excuse for fraudulent behaviour premium icon
P Dowds (TC8630)

11 Nov 2022
Time limits provide finality and certainty premium icon
C Candy v CRC, Court of Appeal, 3 November 2022

08 Nov 2022
Old PAYE reference used by new business premium icon
S Siva (TC8600)

04 Nov 2022
Judicial review against new forms P87 premium icon
R (on the application of Tax Returned Ltd and others) v CRC, High Court King's Bench Division, 11 October 2022

03 Nov 2022
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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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