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Admin
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Investigations
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VAT
Transfer of residency relief not available
J Brooks (
TC8333
)
Sufficient evidence to confirm goods had been exported to China
Junjie Liu and Zhe Li (
TC8396
)
No explanation for late appeal
Delta Tax Agents Ltd (TC8403)
Eligibility for membership of VAT group
HSBC Electronic Data Processing (Guangdong) Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 February 2022
No evidence to show a degree of permanence for only or main residence relief
M Campbell (
TC8398
)
Conditions for additional dwelling supplement repayment not satisfied
E Mohammed [2022]
FTSTC4
Language of FA 2003, s 116 was unambiguous
D and S Hyman; C and J Goodfellow v CRC,
Court of Appeal
, 17 February 2022
Delivery charges are not recoverable
Y4 Express Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 17 February 2022
Hypothetical contracts were part and parcel of the business
Basic Broadcasting Ltd (
TC8400
)
Place of effective management of the trusts was the UK
G Haworth; I Lenagan; Kleinwort Benson Trustees Ltd (
TC8386
)
Were car boot sale events more than a passive supply of land?
Rufforth Park Ltd (
TC8395
)
Expenditure on studies relating to the design of windfarms
Gunfleet Sands Ltd and others (
TC8387
)
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Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
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Maximum penalty due for failure to notify
Professional fees are not deductible
Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
Deed of appointment was adequate proof
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This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments