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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Assessments were not protected
P Ashe (
TC8841
)
No mechanism to adjust loss claim
Civic Environmental Systems Ltd v CRC,
Court of Appeal
, 26 June 2023
No evidence to prove intention to return to India
Ameet Shah (as executor of the estate of Anantrai Maneklal Shah deceased) (
TC8842
)
Extension for direct debit facility did not change payment date
WWM Rose and Sons Ltd (
TC8830
)
No reduction in the inheritance tax due
J C Pride as trustee of the estate of the late G Pride (
TC8776
)
Woodlands form part of the property
The How Development 1 Ltd v CRC,
Upper Tribunal ((Tax and Chancery Chamber)
, 30 March 2023
Oil royalties paid to bank are not subject to UK tax
Royal Bank of Canada v CRC,
Court of Appeal
, 21 June 2023
No eligibility for Covid support due to late real-time information returns
Raystra Healthcare Ltd (
TC8838
)
VAT assessments raised outside the statutory time limit
Maxxim Residential Design Ltd (
TC8834
)
Tax authority was not on a fishing expedition
Foreign National (
TC8835
)
Documents had been deliberately manipulated
Top-Notch Accountants Limited (
TC8833
)
Reasonable excuse for non-payment during judicial review proceedings
W Archer v CRC,
Court of Appeal
, 7 June 2023
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This week's opinion: 23 July 2026
Record tax yield for 2025-26
Modernising the correction of errors in tax returns
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