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Tax cases

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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
Were food products cakes or confectionery for VAT? premium icon
Glanbia Milk Ltd (TC8439)

11 May 2022
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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