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Admin
Avoidance
Business
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Income Tax
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Investigations
Investments
VAT
Interest in garages was residential
Espalier Ventures Property (Lansdowne Road) Ltd (
TC8914
)
Compensation payments have a character of penalties
ScottishPower Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 September 2023
New dwelling could be used only as a holiday let
Philip Spani (
TC8916
)
Wife’s ignorance of husband’s income is reasonable excuse
W Shahid (
TC8906
)
Legislation was intended to benefit a group of companies
M Group Holdings Limited v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 August 2023
Failure to take reasonable care
S Joseph (
TC8895
)
No relief at source for in specie contributions
Killik & Co LLP (
TC8874
)
Garage forms part of the grounds of the property
T Kozlowski (
TC8902
)
Personal liability notice issued against directors
Aizio Associates Ltd; T Campbell; D Billard (
TC8851
)
Payment to director from employee benefit trust was earnings
M R Currell Ltd (
TC8855
)
Lack of awareness of the charge is no excuse
C Diball (
TC8878
)
Agent had no understanding of capital gains tax law
J Beesley and another (
TC8871
)
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NEWS
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Voting rights not established
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn