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Additional dwelling supplement is due despite impact of Covid
P Pattisson (
FTSTC7
)
Success fee and indemnity premium were taxable
CRC v K Murphy,
Court of Appeal
, 4 August 2022
Performance is mainly through the playing of roles
Thursford Enterprises Ltd (
TC8560
)
Avoidance of tax was not a main purpose
CRC v Euromoney Institutional Investor plc,
Upper Tribunal (Tax and Chancery Chamber)
, 29 July 2022
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment
Hawksmoor Construction Ltd (
TC8532
)
Liability of unexplained payments
M Arthur and D Arthur (
TC8539
)
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
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READERS'
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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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NEWS
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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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CASES
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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