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VAT
Was the business an ‘intended trader’?
Hedge Fund Investment Management Ltd (
TC8596
)
Non-compliance with an unless order
A and D McFarland (
TC8608
)
Supplies of car parking by hospital
Northumbria NHS trust v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 October 2022
Information requested was unavailable
Newpier Charity (
TC8622
)
Taxpayer’s approach to the appeal was unsatisfactory
I Gill (
TC8618
)
Effect of roasting marshmallows on zero or standard rating
Innovative Bites Ltd (
TC8605
)
Bank statements are statutory records
Fresh Consulting and Support Ltd (
TC8606
)
Lane formed part of the property
J and C Averdieck (
TC8623
)
Schedule 36 notices are not reasonable
B Davies; R Mahil; Davies Mahil Partnership (
TC8619
)
Input tax recovery claims were not properly quantified
CRC v NHS Lothian Health Board,
Supreme Court
, 19 October 2022
Payments under employee benefit trust scheme had been justifiable
Asertis Ltd v Heathcote and another,
Chancery Division
, 10 October 2022
Journalist permitted to see parties’ skeleton arguments
Bouncylagoon Ltd and others (
TC8613
)
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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
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