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Tax cases

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Reduced or standard rate of VAT for insulated roof panels? premium icon
Greenspace v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2021

30 Nov 2021
Services were not supplied outside the EU premium icon
Mandarin Consulting Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

30 Nov 2021
Access to self assessment on government gateway premium icon
M Tipper (TC8302)
30 Nov 2021
Input tax claimed on rent for premises premium icon
Mpala Mufwankolo (TC8308)

30 Nov 2021
Permission refused to make late appeal premium icon
S De Silva v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 November 2021

22 Nov 2021
Internet connection failure was not a reasonable excuse premium icon
Glenthorne Property Services Ltd (TC8301)

22 Nov 2021
Trade was not commercial for the purposes of the enterprise investment scheme premium icon
CHF PIP! plc (TC8305)
22 Nov 2021
Provision of medical staff or medical care? premium icon
Mainpay Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 November 2021

15 Nov 2021
Information reasonably required to check tax position premium icon
W Lawson (TC8298)

15 Nov 2021
Strike out application allowed in part only premium icon
Fieldmuir Ltd trading as Centurion Freight Services (TC8309)

15 Nov 2021
Withholding tax due on interest payments premium icon
Hargreaves Property Holdings Ltd (TC8310)

15 Nov 2021
Errors made in flat rate scheme premium icon
Swiss Dawn Consultants Ltd (TC8311)

15 Nov 2021
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments
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