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Tax cases

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Return cannot be amended outside the 12-month window premium icon
CRC v C Candy, Upper Tribunal (Tax and Chancery Chamber), 8 July 2021
19 Jul 2021
Late notification of option to tax election premium icon

William Newman (TC8147)

19 Jul 2021
Share valuation fluctuations premium icon
N McArthur and T Bloxham (TC8186)

19 Jul 2021
Disputed evidence would not have altered the outcome premium icon
K Fiander and S Brower v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021

12 Jul 2021
Permission to appeal granted on single ground premium icon
Dr P Sheth v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021

12 Jul 2021
Conditions for claiming land remediation relief premium icon
Northern Gas Networks Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 July 2021

12 Jul 2021
Inadequate information provided to HMRC premium icon
Gearslutz.com Limited and J Standen (TC8119)

12 Jul 2021
Partnership claimed input tax on supplies made to limited company premium icon
Blaenau Bach Farm (TC8134)

12 Jul 2021
Significance of the word ‘would’ in the follower notice legislation premium icon

R (on the application of Haworth) v CRC, Supreme Court, 2 July 2021


05 Jul 2021
Meaning of profit in ITEPA 2003, s 62(2) premium icon
K Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 June 2021

05 Jul 2021
High income child benefit charge was not income to be discovered premium icon
CRC v J Wilkes, Upper Tribunal (Tax and Chancery Chamber), 30 June 2021

05 Jul 2021
Central assessments were too low premium icon
F Harrison (TC8092)

05 Jul 2021
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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