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Admin
Avoidance
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No refund of loan charge voluntary payment
D Lambourne (
TC8666
)
Anti-avoidance provision applied to mixed use relief claim
D Ridgeway (
TC8636
)
Loan relationships had an unallowable purpose
Kwik-Fit Group Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 November 2022
No discretion to consider fairness of the law
Ms Meng Choo Tan (
FTSTC10
)
Taxpayer is entitled to reasonable costs
P Harris (
TC8656
)
Court’s function was not rectify legislation
CRC v J Wilkes,
Court of Appeal
, 7 December 2022
Dividend paid on different dates
P Gould (
TC8647
)
Land attached to house was not residential property
G Withers (
TC8649
)
Expenditure on construction at nuclear site facility
Urenco Chemplants Ltd and others v CRC,
Court of Appeal
, 1 December 2022
Increased standard-rated sales calculation was to best judgment
Neoterick UK Ltd (
TC8652
)
Proportion of dividend held in blocked account was not taxable
M Jays and another (
TC8639
)
Lack of evidence to support reasonable excuse claim
M Mirza v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 9 November 2022
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
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NEWS
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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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CASES
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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