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Tax cases

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Gold bullion constituted earnings premium icon
Wired Orthodontics and others (TC8679)

19 Jan 2023
Reasonable excuse for late VAT payments? premium icon
Bicester Property Interiors Ltd (TC8675)

18 Jan 2023
Reasonable excuse for HICBC notification failure premium icon
M Goodall (TC8680)

13 Jan 2023
HMRC should invoke its care and management power premium icon
M Kensall (TC8673)
12 Jan 2023
Loan was an unauthorised employer payment premium icon
Nilebond Ltd (TC8676)
12 Jan 2023
Payments were distributions premium icon
S Clipperton; S Lloyd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 December 2022

12 Jan 2023
Application for DOTAS penalty was too late premium icon
CRC v Root2 Tax Ltd, Upper Tribunal (Tax and Chancery Chamber), 20 December 2022

12 Jan 2023
Taxpayer cannot distance itself from advisers premium icon
MPTL Ltd (TC8669)

06 Jan 2023
Whether appealable notices had been validly served premium icon
D Oakes (TC8637 and TC8646)
06 Jan 2023
Overpaid parking fees are consideration for a taxable supply premium icon
The Borough Council of King’s Lynn and West Norfolk v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022

05 Jan 2023
Limitation on company’s liability to pay National Insurance contributions premium icon
G Wagstaff v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022

05 Jan 2023
Supply was of medical staff premium icon
Mainpay Ltd v CRC, Court of Appeal, 9 December 2022

04 Jan 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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