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Salaried members legislation applied to some managers
Bluecrest Capital Management (UK) LLP (
TC8529
)
Goodwill on transfer of businesses
CRC v Denning and others,
Court of Appeal
, 1 July 2022
Late filing penalties cancelled
D Russell (
TC8510
)
Arrangements were equivalent to employment contract
Alan Parry Productions Ltd (
TC8519
)
Obtaining evidence from taxpayer based overseas
N Medhurst (
TC8511
)
Deductions for amortisation of goodwill
Beadnall Copley Ltd (
TC8508
)
Sale of land and buildings does not qualify as a TOGC
Haymarket Media Group Ltd (
TC8495
)
HMRC failed to prove company directors had deliberately underpaid tax
N Sheth and S Ghazi (
TC8494
)
Partnership was not carrying on a trade
Foundation Partners v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 27 June 2022
Dual invoicing by supplier meant profits were understated
Jin Fu Chinese Takeaway Ltd (
TC8516
)
Early filing penalty dismissed
Quayviews Ltd (
TC8515
)
HMRC unable to prove suppression of sales
R Islam (
TC8513
)
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READERS'
FORUM
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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
DEADLINE DATES
Deadline dates for March 2026
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
MOST POPULAR
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