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Tax cases

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Conditions for coronavirus job support scheme not met premium icon
Carlick Contract Furniture Ltd (TC8543) 

25 Jul 2022
Nature of activity for business property relief premium icon
B Firth and Mrs R Firth as the trustees of the L Batley 1984 Settlement (TC8524)

25 Jul 2022
Penalty for failure to notify under DOTAS premium icon
CIR v Hyrax Resourcing Ltd (TC8541)

25 Jul 2022
Did a partnership exist? premium icon
SC Properties and R Cooke (TC8537)
25 Jul 2022
Availability of capital losses premium icon
A Goksu (TC8536)
25 Jul 2022
Correct rate for building work on empty house premium icon
Northchurch Homes Ltd (TC8526)

25 Jul 2022
Failure of company was attributable to the director premium icon
D Howick (TC8531)

14 Jul 2022
Single composite supply of football pitches and league administration premium icon
CRC v Netbusters (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 June 2022

14 Jul 2022
Proving that goods have been shipped to Ireland premium icon
Maron Plant Ltd (TC8523)

14 Jul 2022
Salaried members legislation applied to some managers premium icon

Bluecrest Capital Management (UK) LLP (TC8529)


14 Jul 2022
Goodwill on transfer of businesses premium icon
CRC v Denning and others, Court of Appeal, 1 July 2022

13 Jul 2022
Late filing penalties cancelled premium icon
D Russell (TC8510)
08 Jul 2022
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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