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Admin
Avoidance
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VAT
Reasonable excuse for late VAT payments?
Bicester Property Interiors Ltd (
TC8675
)
Reasonable excuse for HICBC notification failure
M Goodall (
TC8680
)
HMRC should invoke its care and management power
M Kensall (
TC8673
)
Loan was an unauthorised employer payment
Nilebond Ltd (
TC8676
)
Payments were distributions
S Clipperton; S Lloyd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 20 December 2022
Application for DOTAS penalty was too late
CRC v Root2 Tax Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 20 December 2022
Taxpayer cannot distance itself from advisers
MPTL Ltd (
TC8669
)
Whether appealable notices had been validly served
D Oakes (
TC8637
and
TC8646
)
Overpaid parking fees are consideration for a taxable supply
The Borough Council of King’s Lynn and West Norfolk v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 December 2022
Limitation on company’s liability to pay National Insurance contributions
G Wagstaff v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 December 2022
Supply was of medical staff
Mainpay Ltd v CRC,
Court of Appeal
, 9 December 2022
No refund of loan charge voluntary payment
D Lambourne (
TC8666
)
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NEWS
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HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
Number of VAT investigations surges in 2024-25
Priorities for Welsh tax policy-making
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CASES
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
Enquiry notice met statutory requirement
Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
Number of VAT investigations surges in 2024-25