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VAT
Tax authority has power to reduce claims
DCM (Optical Holdings) Ltd v CRC,
Supreme Court
, 12 October 2022
First-tier Tribunal’s decision was not perverse
Northside Fleet Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 September 2022
Liability to be VAT registered
Jagvinder Takhar trading as Golden Fry (
TC8593
)
Lack of corrective action after receipt of follower notice
K Pitt (
TC8544
)
Direction to disclose documents is confirmed
Paul Ellis; North Yorkshire Properties Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 21 September 2022
Output tax due for rental supplies to an associated business
Majid and Miah Properties (
TC8588
)
Discovery assessment was valid
D Wilby (
TC8589
)
Covid-19 was not a reasonable excuse for delay
D Kiernander (
TC8594
)
Remedy is to appeal
Beadnall Copley Ltd (
TC8585
)
Valuation basis confirmed
CRC v Neil and Sharon Pickles,
Upper Tribunal (Tax and Chancery Chamber)
, 20 September 2022
Were trustees entitled to entrepreneurs’ relief?
The Quentin Skinner 2015 Settlement v CRC,
Court of Appeal
, 16 September 2022
Reasonable excuse upheld
L A Watt (
TC8590
)
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NEWS
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Record tax yield for 2025-26
Modernising the correction of errors in tax returns
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CASES
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Correct test was to consider the view of a typical consumer
Reasonable for taxpayer to rely on HMRC’s message
Home loan scheme was ingenious and effective
Information notice was for documents from third parties
Home to work mileage not deductible
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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
National Insurance processes to be aligned with income tax
HMRC’s failure to use its powers damages credibility