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Tax cases

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Split of standard and zero-rated food sales was made to best judgment premium icon
Peppermint Foods Ltd (TC8553)

24 Aug 2022
No evidence to challenge taxpayer’s explanations premium icon

Quality Convenience Store Ltd (TC8530)


19 Aug 2022
No reason to discharge the unauthorised payment surcharge premium icon
G Boardman (TC8558)

19 Aug 2022
Personal problems are not a reasonable excuse premium icon
M Harrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 August 2022 

18 Aug 2022
Satellite launch costs ineligible for capital allowances premium icon
Inmarsat Global Ltd v CRC, Court of Appeal, 28 July 2022

18 Aug 2022
No refunds had been made premium icon
London School of Accountancy and Management Ltd (TC8559)

16 Aug 2022
Additional dwelling supplement is due despite impact of Covid premium icon
P Pattisson (FTSTC7)

12 Aug 2022
Success fee and indemnity premium were taxable premium icon
CRC v K Murphy, Court of Appeal, 4 August 2022

11 Aug 2022
Performance is mainly through the playing of roles premium icon
Thursford Enterprises Ltd (TC8560)

11 Aug 2022
Avoidance of tax was not a main purpose premium icon
CRC v Euromoney Institutional Investor plc, Upper Tribunal (Tax and Chancery Chamber), 29 July 2022

10 Aug 2022
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment premium icon
Hawksmoor Construction Ltd (TC8532)

09 Aug 2022
Liability of unexplained payments premium icon
M Arthur and D Arthur (TC8539)

08 Aug 2022
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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