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Tax cases

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Company’s objective was to develop in the long term premium icon
Inferno Films Ltd (TC8472)

20 May 2022
HMRC’s power to transfer PAYE liability premium icon
S Hoey and others v CRC, Court of Appeal, 13 May 2022

19 May 2022
Disguised remuneration rules apply to payments premium icon
CIA Insurance Services Ltd (TC8475)

18 May 2022
Tax advantage was a main purpose of the transaction premium icon
I Wroe and others (TC8474)

18 May 2022
Recovery of residual input tax premium icon
Hippodrome Casino Ltd (TC8441)

18 May 2022
Input tax recovery denied premium icon
Zipvit Ltd v CRC, Supreme Court, 11 May 2022

12 May 2022
Compensation for mis-sold interest rate hedging product premium icon

Hexagon Properties Ltd (TC8468)


11 May 2022
Distributions from a Jersey company’s share premium account premium icon
A Beard (TC8460)

11 May 2022
Apportionment of consideration on a just and reasonable basis premium icon
Marcus and Marcus Ltd (TC8476)

11 May 2022
Were food products cakes or confectionery for VAT? premium icon
Glanbia Milk Ltd (TC8439)

11 May 2022
Taxpayer’s behaviour was careless rather than deliberate premium icon
R Dougan (TC8471)
06 May 2022
HMRC's 'pay now enquire later' policy enabled fraudulent claim premium icon

J Huntly (TC8466)


05 May 2022
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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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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