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VAT
Penalty for deliberate behaviour was reasonable
The Great British Takeaway Ltd (
TC8584
)
Double taxation relief could be claimed
CRC v Aozora GMAC Investment Limited
, Upper Tribunal (
Tax and Chancery Chamber
), 23 September 2022
Inadequate information to displace tax assessments
A Calcutt (
TC8582
)
HMRC’s conduct had not been unreasonable
R Islam (
TC8580
)
Victory on costs is bitter sweet
GC Field & Son Ltd (
TC8583
)
No remittances arose from indemnity transactions
R Sehgal and another (
TC8581
)
Was assessment out of time under 12-month rule?
Nottingham Forest Football Club Ltd (
TC8577
)
Circumstances justify late appeal
B D Badejo (
TC8527
)
Risk to capital condition was not met for EIS
Valyrian Bloodstock Ltd (
TC8578
)
Capital loss claims formed part of tax return
Edward Cumming-Bruce v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 24 August 2022
Disqualifying arrangements justify refusal of relief
Coconut Animated Islands Ltd (
TC8575
)
Service was not within financial services exemption
SilverDoor Ltd (
TC8554
)
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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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HMRC’s failure to use its powers damages credibility