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Tax cases

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Whether appealable notices had been validly served premium icon
D Oakes (TC8637 and TC8646)
06 Jan 2023
Overpaid parking fees are consideration for a taxable supply premium icon
The Borough Council of King’s Lynn and West Norfolk v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022

05 Jan 2023
Limitation on company’s liability to pay National Insurance contributions premium icon
G Wagstaff v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2022

05 Jan 2023
Supply was of medical staff premium icon
Mainpay Ltd v CRC, Court of Appeal, 9 December 2022

04 Jan 2023
No refund of loan charge voluntary payment premium icon
D Lambourne (TC8666)

19 Dec 2022
Anti-avoidance provision applied to mixed use relief claim premium icon
D Ridgeway (TC8636)

19 Dec 2022
Loan relationships had an unallowable purpose premium icon
Kwik-Fit Group Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 November 2022

19 Dec 2022
No discretion to consider fairness of the law premium icon
Ms Meng Choo Tan (FTSTC10)
16 Dec 2022
Taxpayer is entitled to reasonable costs premium icon
P Harris (TC8656)
16 Dec 2022
Court’s function was not rectify legislation premium icon
CRC v J Wilkes, Court of Appeal, 7 December 2022

09 Dec 2022
Dividend paid on different dates premium icon
P Gould (TC8647)

08 Dec 2022
Land attached to house was not residential property premium icon
G Withers (TC8649)

08 Dec 2022
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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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