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Taxpayer should be allowed to argue his case
CRC v D Kishore,
Court of Appeal
, 28 October 2021
Penalty for careless behaviour is justified
I and A Balazs (
TC8288
)
Information was reasonably required
S Thomas (
TC8291
)
Hypothetical contract would be one of service
Little Piece of Paradise Ltd (
TC8300
)
Deductibility of payment to father
D Cation (
TC8253
)
Nature of insurance premium adjustment repayments
The Medical Defence Union Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 7 October 2021
Disclosure of confidential documents
M Mitchell and P Bell v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 October 2021
Submission of more than one DIY scheme claim on new dwelling
A Ellis and J Bromley (
TC8277
)
Advantages of appointing joint experts
Europcar Group UK Ltd and another (
TC8293
)
No excuse for failure to notify high income child benefit charge
T Nutt (
TC8270
)
Evidence supported reasonable excuse for HICBC notification failure
M Anderson (
TC8290
)
Application for costs
Minstrell Recruitment (
TC8278)
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NEWS
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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
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CASES
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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
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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