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Tax cases

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Purpose of loan relationships premium icon
Kwik-Fit Group Ltd and others (TC8226)

21 Sep 2021
Cars were made available to employees premium icon
Smallman and Sons Ltd; L Garrity; B Garrity (TC8242)

21 Sep 2021
VAT treatment of membership fees and nature of philanthropy premium icon
United Grand Lodge of England (TC8250)
21 Sep 2021
Wrong form submitted to claim seed enterprise investment relief premium icon
Fashion on the Block Ltd (TC8248)

14 Sep 2021
No need to set aside lower tribunal’s decision premium icon
D Ketley v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 September 2021

14 Sep 2021
Non-compliance was due to adviser’s administrative error premium icon
J Gough (TC8218)
14 Sep 2021
No reasonable excuse for submitting late VAT returns and payments premium icon
One Motion Logistics Ltd (TC8206)

14 Sep 2021
Sales of building plots were trading transactions premium icon
H Whyte (TC8215)
07 Sep 2021
Grant of option was not employment related premium icon
Vermilion Holdings Ltd v CRC, Court of Session, 20 August 2021

07 Sep 2021
Loans repaid would not have been caught by the loan charge premium icon

Queen (on the application of I Clamp and another) v CRC, Queen’s Bench Division, 23 August 2021


07 Sep 2021
Best judgment not used by HMRC premium icon

Kong’s Restaurant Ltd (TC8169)


07 Sep 2021
Inadequate and inconsistent evidence provided by the taxpayer premium icon
M Shariff (TC8202)

07 Sep 2021
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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