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More information was required before the PCN could be issued
E Embiricos v CRC,
Court of Appeal
, 11 January 2022
Conditions for sideways loss relief
A Naghshineh v CRC,
Court of Appeal
, 13 January 2022
No inaccuracy implementing employee trust scheme
Portview Fit-out Ltd (
TC8331
)
Payments are not tax deductible
BES Commercial Electricity Ltd and Business Energy Solutions Ltd (
TC8340
)
Disposal of partnership assets over long period
C Thomson (
TC8337
)
Absence of evidence to support input tax claims
RNS Utilities Ltd (
TC8319
)
Errors were careless, rather than deliberate
JT Quinns Ltd; Queen-Rose Green (
TC8338
)
Legal expenses to defend a partner against a criminal charge
TR, SP and SR Rogers (
TC8342
)
Class 3 National Insurance contributions paid in error
C Bradley (
TC8344
)
Deductions for employee benefit contributions
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd (
TC8329
)
Personal liability notice issued to collect penalty
T Osman (
TC8303
)
Documents required under information notices
Metropolitan International Schools Ltd (
TC8322
)
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Maximum penalty due for failure to notify
Professional fees are not deductible
Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
Deed of appointment was adequate proof
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This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments