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Redmount Trust Company Ltd (TC8327)

V Carter and P Kennedy v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 December 2021

J Charman v CRC, Court of Appeal, 3 December 2021

Thomas Good v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2021

The Queen on the application of S&S Consulting Services Ltd v CRC, Queen’s Bench Division, 26 November 2021

Cambridge University Boathouse Ltd (TC8304)

Assem Allam v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

Gray and Farrar International Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 November 2021

CRC v L Donnelly, Upper Tribunal (Tax and Chancery Chamber), 26 November 2021

Harley Scott Commercial Ltd (TC8299)

W Carrington v CRC, Court of Appeal, 26 November 2021

M Dunsby v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025

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NEWS

Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising

Third slide

Deadline dates: 6 November 2025

CASES

Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts

MOST POPULAR

Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims

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