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Tax cases

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First-tier Tribunal failed to consider all the facts premium icon

Conservatory Roofing UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 July 2022


27 Jul 2022
When does ownership of an asset cease? premium icon
Altrad Services Ltd; Robert Wiseman and Sons v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2022

27 Jul 2022
Fishing for information was not permitted premium icon
M Jenner (TC8528)
26 Jul 2022
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
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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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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
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