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Tax cases

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Direction to disclose documents is confirmed premium icon
Paul Ellis; North Yorkshire Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 September 2022

07 Oct 2022
Output tax due for rental supplies to an associated business premium icon
Majid and Miah Properties (TC8588)

07 Oct 2022
Discovery assessment was valid premium icon
D Wilby (TC8589)
06 Oct 2022
Covid-19 was not a reasonable excuse for delay premium icon
D Kiernander (TC8594) 

05 Oct 2022
Remedy is to appeal premium icon
Beadnall Copley Ltd (TC8585)

05 Oct 2022
Valuation basis confirmed premium icon
CRC v Neil and Sharon Pickles, Upper Tribunal (Tax and Chancery Chamber), 20 September 2022
03 Oct 2022
Were trustees entitled to entrepreneurs’ relief? premium icon
The Quentin Skinner 2015 Settlement v CRC, Court of Appeal, 16 September 2022
03 Oct 2022
Reasonable excuse upheld premium icon
L A Watt (TC8590)
03 Oct 2022
Penalty for deliberate behaviour was reasonable premium icon
The Great British Takeaway Ltd (TC8584)
03 Oct 2022
Double taxation relief could be claimed premium icon
CRC v Aozora GMAC Investment Limited, Upper Tribunal (Tax and Chancery Chamber), 23 September 2022
03 Oct 2022
Inadequate information to displace tax assessments premium icon
A Calcutt (TC8582)
23 Sep 2022
HMRC’s conduct had not been unreasonable premium icon
R Islam (TC8580)

22 Sep 2022
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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