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Admin
Avoidance
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Income Tax
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VAT
When does ownership of an asset cease?
Altrad Services Ltd; Robert Wiseman and Sons v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 July 2022
Fishing for information was not permitted
M Jenner (
TC8528
)
Conditions for coronavirus job support scheme not met
Carlick Contract Furniture Ltd (
TC8543
)
Nature of activity for business property relief
B Firth and Mrs R Firth as the trustees of the L Batley 1984 Settlement (
TC8524
)
Penalty for failure to notify under DOTAS
CIR v Hyrax Resourcing Ltd (
TC8541
)
Did a partnership exist?
SC Properties and R Cooke (
TC8537
)
Availability of capital losses
A Goksu (
TC8536
)
Correct rate for building work on empty house
Northchurch Homes Ltd (
TC8526
)
Failure of company was attributable to the director
D Howick (
TC8531
)
Single composite supply of football pitches and league administration
CRC v Netbusters (UK) Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 28 June 2022
Proving that goods have been shipped to Ireland
Maron Plant Ltd (
TC8523
)
Salaried members legislation applied to some managers
Bluecrest Capital Management (UK) LLP (
TC8529
)
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NEWS
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
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Surge in foreign tax authority requests for information
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CASES
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn