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Schemes should be notified under DOTAS
CRC v AML Tax (UK) Ltd (
TC8445
)
Dispute over correct mix of zero and standard-rated sales
Mangio Ltd (
TC8442
)
Accuracy of automatic enrolment information
I Moan (
TC8449
)
Application for retrospective extension of time limit denied
C Sweby (
TC8453
)
No useful purpose in enforcing the information notice
J Yerou and P Yerou (
TC8410
)
Was inaccuracy caused by deliberate or careless behaviour?
Atlas Garages (Morpeth) Ltd (
TC8431
)
Release of obligation in lease was not allowable expenditure
The Wakelyn Trust (
TC8375
)
Disputed proceeds for capital gains tax
M McEnroe and M Newman (
TC8444
)
Football pundit’s hypothetical contact is one of service
McCann Media Ltd (
TC8435
)
Quirks of converting non-UK assets into sterling
H and M Rawlings (
TC8384
)
Oil royalties are subject to UK tax
Royal Bank of Canada v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 17 February 2022
Lower tribunal had failed to engage with HMRC on any issues
CRC v Tasca Tankers Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 18 March 2022
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Tax adviser registration guidance published
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
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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