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Tax cases

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HMRC’s refusal of loan scheme claim was lawful premium icon
R (on the application of Sibley) v CRC, Queen’s Bench Division, 4 November 2021

24 Jan 2022
Multiple dwellings relief is not available premium icon
A and T Doe v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 January 2022

24 Jan 2022
Were spiritual retreats ‘state regulated’? premium icon
Reverend J Taylor trading as Mill House Retreats (TC8315)

24 Jan 2022
Gross payment status reinstated premium icon
Bagri Services Ltd (TC8357)
24 Jan 2022
Balance of circumstances favoured the taxpayer premium icon
D Jordan (TC8365) 
24 Jan 2022
Inadequate evidence to show the property was a main residence premium icon
M Hussain (TC8366)

17 Jan 2022
More information was required before the PCN could be issued premium icon
E Embiricos v CRC, Court of Appeal, 11 January 2022

17 Jan 2022
Conditions for sideways loss relief premium icon
A Naghshineh v CRC, Court of Appeal, 13 January 2022

17 Jan 2022
No inaccuracy implementing employee trust scheme premium icon
Portview Fit-out Ltd (TC8331)

17 Jan 2022
Payments are not tax deductible premium icon
BES Commercial Electricity Ltd and Business Energy Solutions Ltd (TC8340)

17 Jan 2022
Disposal of partnership assets over long period premium icon
C Thomson (TC8337)
10 Jan 2022
Absence of evidence to support input tax claims premium icon
RNS Utilities Ltd (TC8319)

10 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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