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Tax advantage was a main purpose of the transaction
I Wroe and others
(TC8474
)
Recovery of residual input tax
Hippodrome Casino Ltd (
TC8441
)
Input tax recovery denied
Zipvit Ltd v CRC,
Supreme Court
, 11 May 2022
Compensation for mis-sold interest rate hedging product
Hexagon Properties Ltd (
TC8468
)
Distributions from a Jersey company’s share premium account
A Beard (
TC8460
)
Apportionment of consideration on a just and reasonable basis
Marcus and Marcus Ltd (
TC8476
)
Were food products cakes or confectionery for VAT?
Glanbia Milk Ltd (
TC8439
)
Taxpayer’s behaviour was careless rather than deliberate
R Dougan (
TC8471
)
HMRC's 'pay now enquire later' policy enabled fraudulent claim
J Huntly (
TC8466
)
New argument would involve findings of fact
W Paul v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 April 2022
Fraudulent activity of sub-agent caused tax loss
S McCumiskey (
TC8459
)
Whether taxpayer would be unjustly enriched if overcharged VAT was repaid
The Mayor’s Office for Policing and Crime (
TC8425
)
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NEWS
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Revenues soar in first seven months of 2025
Scottish building safety levy delayed to April 2028
Agent update published
One-to-many letters target remittance basis claims
Numbers of wealthy individuals leaving the UK will keep rising
DEADLINE DATES
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CASES
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Promoter failed to notify arrangement
Arrangements were solely to avoid tax
No arguable errors of law in First-tier Tribunal’s decision
Import VAT on goods not owned by claimant
No goodwill to recognise in accounts
MOST POPULAR
Revenues soar in first seven months of 2025
This week's opinion: 27 November 2025
Scottish building safety levy delayed to April 2028
Agent update published
One-to-many letters target remittance basis claims