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Success fee and indemnity premium were taxable
CRC v K Murphy,
Court of Appeal
, 4 August 2022
Performance is mainly through the playing of roles
Thursford Enterprises Ltd (
TC8560
)
Avoidance of tax was not a main purpose
CRC v Euromoney Institutional Investor plc,
Upper Tribunal (Tax and Chancery Chamber)
, 29 July 2022
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment
Hawksmoor Construction Ltd (
TC8532
)
Liability of unexplained payments
M Arthur and D Arthur (
TC8539
)
Payment to pension scheme members was not liable to PAYE
E.ON UK plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
Taxpayer had de facto power to obtain documents
One Call Insurance Services Ltd (
TC8509
)
Charity’s activities were all business supplies
The Towards Zero Foundation (
TC8547
)
Expenditure was not deductible
JM Slade and JJ Slade (
TC8548
)
No recovery because invoices were not valid
Tower Bridge GP Ltd v CRC,
Court of Appeal
, 18 July 2022
No commercial purpose without tax advantage
CRC v BlackRock Holdco 5 LLC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
First-tier Tribunal failed to consider all the facts
Conservatory Roofing UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 July 2022
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
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Supply of staff to a UK care business
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
Number of VAT investigations surges in 2024-25