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Payment to pension scheme members was not liable to PAYE
E.ON UK plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
Taxpayer had de facto power to obtain documents
One Call Insurance Services Ltd (
TC8509
)
Charity’s activities were all business supplies
The Towards Zero Foundation (
TC8547
)
Expenditure was not deductible
JM Slade and JJ Slade (
TC8548
)
No recovery because invoices were not valid
Tower Bridge GP Ltd v CRC,
Court of Appeal
, 18 July 2022
No commercial purpose without tax advantage
CRC v BlackRock Holdco 5 LLC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
First-tier Tribunal failed to consider all the facts
Conservatory Roofing UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 July 2022
When does ownership of an asset cease?
Altrad Services Ltd; Robert Wiseman and Sons v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 July 2022
Fishing for information was not permitted
M Jenner (
TC8528
)
Conditions for coronavirus job support scheme not met
Carlick Contract Furniture Ltd (
TC8543
)
Nature of activity for business property relief
B Firth and Mrs R Firth as the trustees of the L Batley 1984 Settlement (
TC8524
)
Penalty for failure to notify under DOTAS
CIR v Hyrax Resourcing Ltd (
TC8541
)
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Maximum penalty due for failure to notify
Professional fees are not deductible
Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
Deed of appointment was adequate proof
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This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments