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Woodlands form part of the property
The How Development 1 Ltd v CRC,
Upper Tribunal ((Tax and Chancery Chamber)
, 30 March 2023
Oil royalties paid to bank are not subject to UK tax
Royal Bank of Canada v CRC,
Court of Appeal
, 21 June 2023
No eligibility for Covid support due to late real-time information returns
Raystra Healthcare Ltd (
TC8838
)
VAT assessments raised outside the statutory time limit
Maxxim Residential Design Ltd (
TC8834
)
Tax authority was not on a fishing expedition
Foreign National (
TC8835
)
Documents had been deliberately manipulated
Top-Notch Accountants Limited (
TC8833
)
Reasonable excuse for non-payment during judicial review proceedings
W Archer v CRC,
Court of Appeal
, 7 June 2023
Nature of payment to government agency
Swiss Centre Ltd (
TC8825
)
Input tax claims were deliberately overstated
Coonley Trading Ltd (
TC8828
)
Effect of severance payment on adjusted net income
N Howard-Ravenspine (
TC8831
)
Agent’s lack of knowledge was not a reasonable excuse
Hughes Property Partners Ltd (
TC8829
)
Issues relating to bad debt relief already resolved
British Telecommunications plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 May 2023
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Voting rights not established
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn