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Avoidance
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Gross payment status reinstated
Bagri Services Ltd (
TC8357
)
Balance of circumstances favoured the taxpayer
D Jordan (
TC8365
)
Inadequate evidence to show the property was a main residence
M Hussain (
TC8366
)
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
)
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CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
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Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures