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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
Grant of planning permission does not justify multiple dwellings relief
Ladson Preston Ltd and AKA Developments Greenview Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 November 2022
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
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Supply of staff to a UK care business
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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