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Dominant purpose of documents subject to legal professional privilege
C Wiseman (
TC8406
)
Top slicing relief calculation was generous but correct
S Judges (as representative for the late R Young) (
TC8408
)
No legitimate expectation
First Alternative Medical Staffing Ltd; Delta Nursing Agency Ltd v CRC,
Court of Appeal
, 4 March 2022
Preconditions to making a discovery assessment
J Hargreaves v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 11 February 2022
Period of limitation in which to claim overpaid tax
Jazztel plc v CRC,
Court of Appeal
, 25 February 2022
Transfer of residency relief not available
J Brooks (
TC8333
)
Sufficient evidence to confirm goods had been exported to China
Junjie Liu and Zhe Li (
TC8396
)
No explanation for late appeal
Delta Tax Agents Ltd (TC8403)
Eligibility for membership of VAT group
HSBC Electronic Data Processing (Guangdong) Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 February 2022
No evidence to show a degree of permanence for only or main residence relief
M Campbell (
TC8398
)
Conditions for additional dwelling supplement repayment not satisfied
E Mohammed [2022]
FTSTC4
Language of FA 2003, s 116 was unambiguous
D and S Hyman; C and J Goodfellow v CRC,
Court of Appeal
, 17 February 2022
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
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Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
Number of VAT investigations surges in 2024-25