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VAT
Charity’s activities were all business supplies
The Towards Zero Foundation (
TC8547
)
Expenditure was not deductible
JM Slade and JJ Slade (
TC8548
)
No recovery because invoices were not valid
Tower Bridge GP Ltd v CRC,
Court of Appeal
, 18 July 2022
No commercial purpose without tax advantage
CRC v BlackRock Holdco 5 LLC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 July 2022
First-tier Tribunal failed to consider all the facts
Conservatory Roofing UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 July 2022
When does ownership of an asset cease?
Altrad Services Ltd; Robert Wiseman and Sons v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 July 2022
Fishing for information was not permitted
M Jenner (
TC8528
)
Conditions for coronavirus job support scheme not met
Carlick Contract Furniture Ltd (
TC8543
)
Nature of activity for business property relief
B Firth and Mrs R Firth as the trustees of the L Batley 1984 Settlement (
TC8524
)
Penalty for failure to notify under DOTAS
CIR v Hyrax Resourcing Ltd (
TC8541
)
Did a partnership exist?
SC Properties and R Cooke (
TC8537
)
Availability of capital losses
A Goksu (
TC8536
)
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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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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