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Tax cases

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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
Taxpayer should be allowed to argue his case premium icon
CRC v D Kishore, Court of Appeal, 28 October 2021

08 Nov 2021
Penalty for careless behaviour is justified premium icon
I and A Balazs (TC8288)
08 Nov 2021
Information was reasonably required premium icon
S Thomas (TC8291)
08 Nov 2021
Hypothetical contract would be one of service premium icon
Little Piece of Paradise Ltd (TC8300)  

08 Nov 2021
Deductibility of payment to father premium icon
D Cation (TC8253)

02 Nov 2021
Nature of insurance premium adjustment repayments premium icon
The Medical Defence Union Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 October 2021

02 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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