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Lower tribunal relied on impermissible factors
CRC v RMF Construction Services Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 8 March 2022
VAT liability of parking penalties charged by car park operator
Apcoa Parking Danmark A/S v Skatteministeriet (
Case C-90/20
), Court of Justice of the EU, 20 January 2022
Cavities are not plant
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House Ltd) v CRC,
Court of Appeal
, 10 March 2022
No duty of care owed to investors
D McClean and others v A Thornhill,
Chancery Division
, 8 March 2022
Was the taxpayer’s conduct objectively reasonable?
W Archer v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 4 March 2022
Film partnership was not carrying on trading activities
Acamar Productions Ltd (
TC8405
)
Purpose of sports complex attached to main residence
G Wildin (
TC8394
)
Dominant purpose of documents subject to legal professional privilege
C Wiseman (
TC8406
)
Top slicing relief calculation was generous but correct
S Judges (as representative for the late R Young) (
TC8408
)
No legitimate expectation
First Alternative Medical Staffing Ltd; Delta Nursing Agency Ltd v CRC,
Court of Appeal
, 4 March 2022
Preconditions to making a discovery assessment
J Hargreaves v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 February 2022
Period of limitation in which to claim overpaid tax
Jazztel plc v CRC,
Court of Appeal
, 25 February 2022
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