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Tax cases

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More information was required before the PCN could be issued premium icon
E Embiricos v CRC, Court of Appeal, 11 January 2022

17 Jan 2022
Conditions for sideways loss relief premium icon
A Naghshineh v CRC, Court of Appeal, 13 January 2022

17 Jan 2022
No inaccuracy implementing employee trust scheme premium icon
Portview Fit-out Ltd (TC8331)

17 Jan 2022
Payments are not tax deductible premium icon
BES Commercial Electricity Ltd and Business Energy Solutions Ltd (TC8340)

17 Jan 2022
Disposal of partnership assets over long period premium icon
C Thomson (TC8337)
10 Jan 2022
Absence of evidence to support input tax claims premium icon
RNS Utilities Ltd (TC8319)

10 Jan 2022
Errors were careless, rather than deliberate premium icon
JT Quinns Ltd; Queen-Rose Green (TC8338)

10 Jan 2022
Legal expenses to defend a partner against a criminal charge premium icon
TR, SP and SR Rogers (TC8342)
10 Jan 2022
Class 3 National Insurance contributions paid in error premium icon
C Bradley (TC8344)
10 Jan 2022
Deductions for employee benefit contributions premium icon
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd (TC8329)

04 Jan 2022
Personal liability notice issued to collect penalty premium icon
T Osman (TC8303)
04 Jan 2022
Documents required under information notices premium icon
Metropolitan International Schools Ltd (TC8322)

04 Jan 2022
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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