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VAT
Allocating profits of two partnerships from a corporate to an individual partner
N Walewski v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 June 2021
VAT penalty for ‘deliberate and concealed’ underpayments
S Clarke (
TC8133
)
Nature of expenditure on renovation of farm buildings
E Balnakeil (
TC8143
)
Brexit is not a special circumstance
J Bryer (
TC8152
)
Link between production costs and supplies of catering
Royal Opera House Covent Garden Foundation v CRC,
Court of Appeal
, 17 June 2021
Payments were not unlawful share distributions
Chalcot Training Ltd v Ralph, Stoneman and CRC,
Court of Appeal
, 27 May 2021
Nature of worker’s hypothetical contracts
Northern Light Solutions Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 June 2021
Payments were expenses incurred in the hope of a return
WT Banks & Co (Farming) Ltd (
TC8124
)
Bespoke retail scheme was not fundamentally flawed
Poundland Ltd (
TC8138
)
Taxpayer’s accounts were riven with inconsistencies
K Upadrasta (
TC8163
)
Validity of an information notice issued under FA 2008, Sch 36
Avonside Roofing Ltd (
TC8127
)
Trade was not carried on with a view to profit
A Outram and R Outram (
TC8107
)
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Revenues soar in first seven months of 2025
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Promoter failed to notify arrangement
Arrangements were solely to avoid tax
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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