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Tax cases

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When does ownership of an asset cease? premium icon
Altrad Services Ltd; Robert Wiseman and Sons v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2022

27 Jul 2022
Fishing for information was not permitted premium icon
M Jenner (TC8528)
26 Jul 2022
Conditions for coronavirus job support scheme not met premium icon
Carlick Contract Furniture Ltd (TC8543) 

25 Jul 2022
Nature of activity for business property relief premium icon
B Firth and Mrs R Firth as the trustees of the L Batley 1984 Settlement (TC8524)

25 Jul 2022
Penalty for failure to notify under DOTAS premium icon
CIR v Hyrax Resourcing Ltd (TC8541)

25 Jul 2022
Did a partnership exist? premium icon
SC Properties and R Cooke (TC8537)
25 Jul 2022
Availability of capital losses premium icon
A Goksu (TC8536)
25 Jul 2022
Correct rate for building work on empty house premium icon
Northchurch Homes Ltd (TC8526)

25 Jul 2022
Failure of company was attributable to the director premium icon
D Howick (TC8531)

14 Jul 2022
Single composite supply of football pitches and league administration premium icon
CRC v Netbusters (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 June 2022

14 Jul 2022
Proving that goods have been shipped to Ireland premium icon
Maron Plant Ltd (TC8523)

14 Jul 2022
Salaried members legislation applied to some managers premium icon

Bluecrest Capital Management (UK) LLP (TC8529)


14 Jul 2022
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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 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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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
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