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Admin
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VAT
Associated company failed to account for output tax
Grantham Ceilings and Interiors Ltd (
TC8429
)
Arrangements are notifiable under DOTAS regime
CRC v Smartpay Ltd and another
(TC8477
)
Company’s objective was to develop in the long term
Inferno Films Ltd (
TC8472
)
HMRC’s power to transfer PAYE liability
S Hoey and others v CRC,
Court of Appeal
, 13 May 2022
Disguised remuneration rules apply to payments
CIA Insurance Services Ltd (
TC8475
)
Tax advantage was a main purpose of the transaction
I Wroe and others
(TC8474
)
Recovery of residual input tax
Hippodrome Casino Ltd (
TC8441
)
Input tax recovery denied
Zipvit Ltd v CRC,
Supreme Court
, 11 May 2022
Compensation for mis-sold interest rate hedging product
Hexagon Properties Ltd (
TC8468
)
Distributions from a Jersey company’s share premium account
A Beard (
TC8460
)
Apportionment of consideration on a just and reasonable basis
Marcus and Marcus Ltd (
TC8476
)
Were food products cakes or confectionery for VAT?
Glanbia Milk Ltd (
TC8439
)
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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