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Taxpayer’s lack of action was inexplicable
NTK Leisure Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 3 November 2022
Protection payments were no excuse for fraudulent behaviour
P Dowds (
TC8630
)
Time limits provide finality and certainty
C Candy v CRC,
Court of Appeal
, 3 November 2022
Old PAYE reference used by new business
S Siva (
TC8600
)
Judicial review against new forms P87
R (on the application of Tax Returned Ltd and others) v CRC,
High Court
King's Bench Division, 11 October 2022
Contract fell outside the ten-year period
Cobalt Data Centre 2 LLP and others v CRC,
Court of Appeal
, 31 October 2022
Application to amend grounds of appeal refused
C4C Investments Ltd (
TC8617
)
Was the business an ‘intended trader’?
Hedge Fund Investment Management Ltd (
TC8596
)
Non-compliance with an unless order
A and D McFarland (
TC8608
)
Supplies of car parking by hospital
Northumbria NHS trust v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 October 2022
Information requested was unavailable
Newpier Charity (
TC8622
)
Taxpayer’s approach to the appeal was unsatisfactory
I Gill (
TC8618
)
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NEWS
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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
Priorities for Welsh tax policy-making
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CASES
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
Enquiry notice met statutory requirement
Supply of staff to a UK care business
Share loss relief not available on salvage operation
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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