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VAT
No reason to discharge the unauthorised payment surcharge
G Boardman (
TC8558
)
Personal problems are not a reasonable excuse
M Harrison v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 9 August 2022
Satellite launch costs ineligible for capital allowances
Inmarsat Global Ltd v CRC,
Court of Appeal
, 28 July 2022
No refunds had been made
London School of Accountancy and Management Ltd (
TC8559
)
Additional dwelling supplement is due despite impact of Covid
P Pattisson (
FTSTC7
)
Success fee and indemnity premium were taxable
CRC v K Murphy,
Court of Appeal
, 4 August 2022
Performance is mainly through the playing of roles
Thursford Enterprises Ltd (
TC8560
)
Avoidance of tax was not a main purpose
CRC v Euromoney Institutional Investor plc,
Upper Tribunal (Tax and Chancery Chamber)
, 29 July 2022
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment
Hawksmoor Construction Ltd (
TC8532
)
Liability of unexplained payments
M Arthur and D Arthur (
TC8539
)
Payment to pension scheme members was not liable to PAYE
E.ON UK plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
Taxpayer had de facto power to obtain documents
One Call Insurance Services Ltd (
TC8509
)
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NEWS
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Record tax yield for 2025-26
Modernising the correction of errors in tax returns
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Tax barrister trial collapses after jury fails to reach verdict
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CASES
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Correct test was to consider the view of a typical consumer
Reasonable for taxpayer to rely on HMRC’s message
Home loan scheme was ingenious and effective
Information notice was for documents from third parties
Home to work mileage not deductible
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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
National Insurance processes to be aligned with income tax
HMRC’s failure to use its powers damages credibility