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Tax cases

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Second property did not replace a main residence premium icon

B Cohen (TC8718)


09 Feb 2023
Input tax on consumable goods used in surgery premium icon
The King (on the application of Gloucestershire Hospital NHS Foundation Trust) v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 January 2023
09 Feb 2023
Export evidence for zero rating of sales to US premium icon
Pavan Trading Ltd (TC8712)

08 Feb 2023
Permission given for interlocutory decision to be published premium icon

A Lillicrap v HMRC and J Messore (TC8707)


03 Feb 2023
Healthiness of the products should be taken into account premium icon

WM Morrison Supermarkets plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2023


03 Feb 2023
Cash gifts to employees were taxable as earnings premium icon
Gain Capital Ltd (TC8703)

03 Feb 2023
Sale completed after the 18-month time limit premium icon
I Tavendale [2023] FTSTC1

02 Feb 2023
Acquisition of property is residential premium icon
D Sexton and E Sexton (TC8708)

02 Feb 2023
Presenter was not solely dependent on Sky premium icon
S&L Barnes Ltd (TC8697)

27 Jan 2023
No interest in possession on death premium icon
N Hall and another (TC8691)

26 Jan 2023
De facto transfer took place in December 2014 premium icon
2 Green Smile Ltd and another (TC8677)

26 Jan 2023
Legislative error caused taxpayers to delay claim premium icon
HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2023

26 Jan 2023
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Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility Tax barrister trial collapses after jury fails to reach verdict
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Correct test was to consider the view of a typical consumer Reasonable for taxpayer to rely on HMRC’s message Home loan scheme was ingenious and effective Information notice was for documents from third parties Home to work mileage not deductible
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This week's opinion: 23 July 2026 Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility
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