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Tax cases

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Entrepreneurs’ relief is not available premium icon
Assem Allam v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

06 Dec 2021
Matchmaking services provided to non-EU customers premium icon
Gray and Farrar International Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 November 2021

06 Dec 2021
Tribunal must decided contested facts, not agreed ones premium icon
CRC v L Donnelly, Upper Tribunal (Tax and Chancery Chamber), 26 November 2021

06 Dec 2021
Standard rated supply of storage facilities or the lease of part of a building? premium icon
Harley Scott Commercial Ltd (TC8299)

06 Dec 2021
UK residence is a condition for entitlement to child benefit premium icon
W Carrington v CRC, Court of Appeal, 26 November 2021
06 Dec 2021
Tax planning arrangement fails premium icon
M Dunsby v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

30 Nov 2021
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
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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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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