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No legitimate expectation
First Alternative Medical Staffing Ltd; Delta Nursing Agency Ltd v CRC,
Court of Appeal
, 4 March 2022
Preconditions to making a discovery assessment
J Hargreaves v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 February 2022
Period of limitation in which to claim overpaid tax
Jazztel plc v CRC,
Court of Appeal
, 25 February 2022
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
)
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Supply of care or medical services was not exempt
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
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