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Tax cases

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Installation of pre-formed funeral burial vaults premium icon
Hodge and Deery Ltd (TC8484)

07 Jun 2022
Transfer of a lease within a group premium icon
The Tower One St George Wharf Ltd (TC8471)

07 Jun 2022
Discovery is still a discovery and does not go stale premium icon
CRC v N Martino, Upper Tribunal (Tax and Chancery Chamber), 11 May 2022

01 Jun 2022
Taxpayer’s withdrawal of appeal was misinterpreted premium icon
CRC v B Jafari, Upper Tribunal (Tax and Chancery Chamber), 5 May 2022

01 Jun 2022
Agent’s errors were careless premium icon
T and A Johnson (TC8483)

31 May 2022
Professional fees were not a supply of insurance premium icon
Intelligent Money Ltd (TC08479)

31 May 2022
Whether a previous decision was a relevant judicial ruling premium icon
Whispering Smith Ltd (TC8492)

31 May 2022
Entrepreneurs' relief denied due to lack of trading premium icon
J D Wardle (TC8485)

26 May 2022
Reasonable not to take corrective action in time premium icon
D Andreae (TC8473)

26 May 2022
No permission needed to raise new arguments premium icon

HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 May 2022


26 May 2022
Associated company failed to account for output tax premium icon
Grantham Ceilings and Interiors Ltd (TC8429)

26 May 2022
Arrangements are notifiable under DOTAS regime premium icon
CRC v Smartpay Ltd and another (TC8477)

26 May 2022
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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