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Tax cases

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Scope of tribunal’s power premium icon
Megablue Technologies Ltd (in liquidation) (TC8376)

07 Feb 2022
Expenditure on construction of facility at nuclear site premium icon
Urenco Chemplants Ltd; Urenco UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 January 2022

07 Feb 2022
Military posting prevented occupation of property premium icon
Dr A Christie [2022] FTSTC2

07 Feb 2022
Unnecessary costs due to administration failure premium icon
Ruddle Group Ltd (TC8363)

07 Feb 2022
Forfeited deposit was not a capital loss premium icon
C Drake (TC8377)
07 Feb 2022
Requirement to amend notice of coding premium icon
R Thomas (TC8379)

07 Feb 2022
Time limit for multiple dwellings relief premium icon
Smith Homes 9 Ltd (TC8358)
31 Jan 2022
Stamp duty land tax correctly charged on transaction premium icon
O Fanning v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 January 2022

31 Jan 2022
Late appeal against cancellation of VAT registration premium icon
Flying Spur Ltd (TC8360)

31 Jan 2022
PAYE coding notice relates to current income premium icon
S Mechan (TC8369)
31 Jan 2022
No input tax recovery for VAT not charged premium icon
Zipvit Ltd v CRC (Case C-156/20), Court of Justice of the EU, 13 January 2022

31 Jan 2022
Payments made while training were earnings premium icon
D Johnson (TC8346)

24 Jan 2022
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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