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Tax cases

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HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 May 2022


26 May 2022
Associated company failed to account for output tax premium icon
Grantham Ceilings and Interiors Ltd (TC8429)

26 May 2022
Arrangements are notifiable under DOTAS regime premium icon
CRC v Smartpay Ltd and another (TC8477)

26 May 2022
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
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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