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Tax cases

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Incorrect format for negligible value claim premium icon
R Williams (TC8820)

25 May 2023
Expenses were not incurred necessarily premium icon
Dr H Nduka (TC8818)

25 May 2023
Factors to consider as possible special circumstances premium icon
P Marano v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 May 2023

25 May 2023
Concession not confined to six years premium icon
Murphy and Linnett v CRC, Court of Appeal, 15 May 2023

25 May 2023
Admission fees to charity fundraising event premium icon
Yorkshire Agricultural Society (TC8803)

23 May 2023
Notice of requirement was reasonable premium icon
Horder v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 May 2023

19 May 2023
Polish speaking lawyer request
A Niec (TC8816)

19 May 2023
Payment to director was a distribution premium icon

Shinelock Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 May 2023

19 May 2023
Meaning of 'tunnel' and 'aqueduct' premium icon
CRC v SSE Generation Ltd, Supreme Court, 17 May 2023

19 May 2023
Onus on taxpayer to check option to tax election premium icon
Rolldeen Estates Ltd (TC8783)

19 May 2023
Hardship application was reasonable premium icon
ABA Motors Ltd (TC8811)

12 May 2023
Loans were taxable as employment income premium icon
Dr P Sheth (TC8790)

12 May 2023
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Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility Tax barrister trial collapses after jury fails to reach verdict
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Correct test was to consider the view of a typical consumer Reasonable for taxpayer to rely on HMRC’s message Home loan scheme was ingenious and effective Information notice was for documents from third parties Home to work mileage not deductible
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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 National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility
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