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Tax cases

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Legal expenses to defend a partner against a criminal charge premium icon
TR, SP and SR Rogers (TC8342)
10 Jan 2022
Class 3 National Insurance contributions paid in error premium icon
C Bradley (TC8344)
10 Jan 2022
Deductions for employee benefit contributions premium icon
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd (TC8329)

04 Jan 2022
Personal liability notice issued to collect penalty premium icon
T Osman (TC8303)
04 Jan 2022
Documents required under information notices premium icon
Metropolitan International Schools Ltd (TC8322)

04 Jan 2022
Subsale scheme was blocked so return was required premium icon
Redmount Trust Company Ltd (TC8327)

04 Jan 2022
Information in stamp duty land tax return did not contain enough detail premium icon
V Carter and P Kennedy v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 December 2021

04 Jan 2022
Right to acquire securities premium icon
J Charman v CRC, Court of Appeal, 3 December 2021

13 Dec 2021
Treatment of losses from film scheme premium icon
Thomas Good v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2021

13 Dec 2021
Application for injunction refused premium icon
The Queen on the application of S&S Consulting Services Ltd v CRC, Queen’s Bench Division, 26 November 2021

13 Dec 2021
True beneficiaries of provision of boathouse facilities premium icon
Cambridge University Boathouse Ltd (TC8304)

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

06 Dec 2021
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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