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Tax cases

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Closure notice is valid due to estoppel by convention premium icon
CRC v W Tinkler, Supreme Court, 30 July 2021

04 Aug 2021
Effect of subsidy payments on input tax premium icon
C Newell (TC8149)
04 Aug 2021
Existence of real-time information for discovery purposes premium icon
A Loughrey (TC8198)

02 Aug 2021
Bonuses paid after employees became partners of LLP premium icon
Charles Tyrwhitt LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2021

02 Aug 2021
Nature of supply of vehicle insurance to black cab drivers premium icon
Black Cabs Services Ltd (TC8141)
02 Aug 2021
Multiple dwellings relief for land with planning permission premium icon
Ladson Preston Ltd; AKA Developments Greenfield Ltd (TC8197)

02 Aug 2021
Third party notice hearing should be held in private premium icon
Kandore Ltd and others, Court of Appeal, 16 July 2021

26 Jul 2021
VAT liability of loan administration services premium icon
Target Group Ltd v CRC, Court of Appeal, 12 July 2021

26 Jul 2021
Lower tribunal had considered the evidence properly premium icon
K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021

26 Jul 2021
Statutory planning consent for a new dwelling premium icon
CMJ (Aberdeen) Ltd (TC8140)
26 Jul 2021
Domicile issue must be heard separately from Sch 36 appeal premium icon
R Perlman (TC8168)

26 Jul 2021
No time limit for issuing closure notices premium icon
R Poll (TC8172)
19 Jul 2021
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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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CASES premium icon
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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