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Did a partnership exist?
SC Properties and R Cooke (
TC8537
)
Availability of capital losses
A Goksu (
TC8536
)
Correct rate for building work on empty house
Northchurch Homes Ltd (
TC8526
)
Failure of company was attributable to the director
D Howick (
TC8531
)
Single composite supply of football pitches and league administration
CRC v Netbusters (UK) Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 28 June 2022
Proving that goods have been shipped to Ireland
Maron Plant Ltd (
TC8523
)
Salaried members legislation applied to some managers
Bluecrest Capital Management (UK) LLP (
TC8529
)
Goodwill on transfer of businesses
CRC v Denning and others,
Court of Appeal
, 1 July 2022
Late filing penalties cancelled
D Russell (
TC8510
)
Arrangements were equivalent to employment contract
Alan Parry Productions Ltd (
TC8519
)
Obtaining evidence from taxpayer based overseas
N Medhurst (
TC8511
)
Deductions for amortisation of goodwill
Beadnall Copley Ltd (
TC8508
)
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NEWS
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Revenues soar in first seven months of 2025
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Agent update published
One-to-many letters target remittance basis claims
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CASES
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Promoter failed to notify arrangement
Arrangements were solely to avoid tax
No arguable errors of law in First-tier Tribunal’s decision
Import VAT on goods not owned by claimant
No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025
This week's opinion: 27 November 2025
Scottish building safety levy delayed to April 2028
Agent update published
One-to-many letters target remittance basis claims