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Payment to pension scheme members was not liable to PAYE
E.ON UK plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
Taxpayer had de facto power to obtain documents
One Call Insurance Services Ltd (
TC8509
)
Charity’s activities were all business supplies
The Towards Zero Foundation (
TC8547
)
Expenditure was not deductible
JM Slade and JJ Slade (
TC8548
)
No recovery because invoices were not valid
Tower Bridge GP Ltd v CRC,
Court of Appeal
, 18 July 2022
No commercial purpose without tax advantage
CRC v BlackRock Holdco 5 LLC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
First-tier Tribunal failed to consider all the facts
Conservatory Roofing UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 July 2022
When does ownership of an asset cease?
Altrad Services Ltd; Robert Wiseman and Sons v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 July 2022
Fishing for information was not permitted
M Jenner (
TC8528
)
Conditions for coronavirus job support scheme not met
Carlick Contract Furniture Ltd (
TC8543
)
Nature of activity for business property relief
B Firth and Mrs R Firth as the trustees of the L Batley 1984 Settlement (
TC8524
)
Penalty for failure to notify under DOTAS
CIR v Hyrax Resourcing Ltd (
TC8541
)
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Feedback: 9 October 2025
Tax tip: Carried interest and potential challenges from the April 2026 changes
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