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Tax cases

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Date of transfer of business to company premium icon
C Kingdon, T Stead and A Kingdon (TC8633)

18 Nov 2022
Ramsay applied to deny loss arising under gilt strips scheme premium icon
T Watts (TC8634)
18 Nov 2022
Tax return was withheld deliberately premium icon
N Futcher (TC8629)

16 Nov 2022
Contract suggested employment premium icon
L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022
15 Nov 2022
Serious delay for late appeal was not justified premium icon
E Green (TC8631)

14 Nov 2022
Taxpayer’s lack of action was inexplicable premium icon
NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022

11 Nov 2022
Protection payments were no excuse for fraudulent behaviour premium icon
P Dowds (TC8630)

11 Nov 2022
Time limits provide finality and certainty premium icon
C Candy v CRC, Court of Appeal, 3 November 2022

08 Nov 2022
Old PAYE reference used by new business premium icon
S Siva (TC8600)

04 Nov 2022
Judicial review against new forms P87 premium icon
R (on the application of Tax Returned Ltd and others) v CRC, High Court King's Bench Division, 11 October 2022

03 Nov 2022
Contract fell outside the ten-year period premium icon
Cobalt Data Centre 2 LLP and others v CRC, Court of Appeal, 31 October 2022

02 Nov 2022
Application to amend grounds of appeal refused premium icon
C4C Investments Ltd (TC8617)

02 Nov 2022
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Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility Tax barrister trial collapses after jury fails to reach verdict
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Correct test was to consider the view of a typical consumer Reasonable for taxpayer to rely on HMRC’s message Home loan scheme was ingenious and effective Information notice was for documents from third parties Home to work mileage not deductible
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This week's opinion: 23 July 2026 Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility
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