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Expenditure on construction at nuclear site facility
Urenco Chemplants Ltd and others v CRC,
Court of Appeal
, 1 December 2022
Increased standard-rated sales calculation was to best judgment
Neoterick UK Ltd (
TC8652
)
Proportion of dividend held in blocked account was not taxable
M Jays and another (
TC8639
)
Lack of evidence to support reasonable excuse claim
M Mirza v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 9 November 2022
Grant of planning permission does not justify multiple dwellings relief
Ladson Preston Ltd and AKA Developments Greenview Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 November 2022
Had a transfer of a going concern taken place?
Apollinaire Ltd and Z Hashmi (
TC8648
)
Stamp duty land tax sub-sale scheme did not work
M Brown and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 November 2022
Company’s appeal was wrongly struck out
GB Fleet Hire Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 17 November 2022
Compensation payment is fully taxable
Mrs A (
TC8640
)
Rental invoices issued to a separate limited company
Ashtons Legal (a partnership) (
TC8641
)
Reliance on adviser was not adequate cause for delay
D Barrett (
TC8642)
Management expenses were of a capital nature
CRC v Centrica Overseas Holdings Ltd,
Court of Appeal
, 18 November 2022
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This week's opinion: 23 July 2026
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