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Sale of land and buildings does not qualify as a TOGC
Haymarket Media Group Ltd (
TC8495
)
HMRC failed to prove company directors had deliberately underpaid tax
N Sheth and S Ghazi (
TC8494
)
Partnership was not carrying on a trade
Foundation Partners v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 27 June 2022
Dual invoicing by supplier meant profits were understated
Jin Fu Chinese Takeaway Ltd (
TC8516
)
Early filing penalty dismissed
Quayviews Ltd (
TC8515
)
HMRC unable to prove suppression of sales
R Islam (
TC8513
)
Taxpayer’s claim that he was not a director rejected
N Gradidge (
TC8514
)
Company met the capital to risk criteria
Cry Me A River Ltd (
TC8507
)
Nature of provision of sports and leisure facilities by a local authority
CRC v Chelmsford City Council,
Upper Tribunal (Tax and Chancery Chamber)
, 15 June 2022
Split contract scheme was a notifiable arrangement
CRC v AML Tax (UK) Ltd and another (
TC8501
)
No mutuality of obligation between individuals and the umbrella company
Exchequer Solutions Ltd (
TC8506
)
Input tax on cars, personalised number plate and exercise clothing
M and B Firth trading as Church Farm (
TC8496
)
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READERS'
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Feedback: 9 October 2025
Tax tip: Carried interest and potential challenges from the April 2026 changes
Readers’ forum: Channel Islands loan conundrum
Readers’ forum: A baker’s dozen
Readers’ forum: Can extra building work on new house be zero rated?
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