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Tax cases

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Commercial purpose condition of theatre tax relief not met premium icon
SGA Productions Ltd (TC8397) 

21 Feb 2022
Carelessness by third party caused insufficiency in return premium icon
J Callen (TC8392)

15 Feb 2022
Payments to employees should be treated as earnings premium icon
Jones Bros Ruthin (Civil Engineering) Co Ltd; Britannia Hotels Ltd (TC8378)

15 Feb 2022
Tax deductibility of redress payments premium icon
ScottishPower Ltd and others (TC8393)

15 Feb 2022
No additional dwelling supplement repayment is due premium icon
Crawford [2022] FTSTC 3

15 Feb 2022
Failure to keep a single account for VAT bad debt relief premium icon

Regency Factors plc v CRC, Court of Appeal, 3 February 2022


15 Feb 2022
Scope of tribunal’s power premium icon
Megablue Technologies Ltd (in liquidation) (TC8376)

07 Feb 2022
Expenditure on construction of facility at nuclear site premium icon
Urenco Chemplants Ltd; Urenco UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 January 2022

07 Feb 2022
Military posting prevented occupation of property premium icon
Dr A Christie [2022] FTSTC2

07 Feb 2022
Unnecessary costs due to administration failure premium icon
Ruddle Group Ltd (TC8363)

07 Feb 2022
Forfeited deposit was not a capital loss premium icon
C Drake (TC8377)
07 Feb 2022
Requirement to amend notice of coding premium icon
R Thomas (TC8379)

07 Feb 2022
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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