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Awareness of multiple dwellings relief not relevant
L-L-O Contracting Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 April 2025
Overpayment relief provision can act as a back stop
C Candy (
TC9482
)
Discovery assessments were valid
A Brown (
TC9493
)
Payments to employers were unauthorised
Morgan Lloyd Trustees v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 March 2025
Late application to make voluntary contributions
N Joshi v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 April 2025
Conditions not met for multiple dwellings relief
H and D Gabra (
TC9473
)
No advantage to the taxpayer in recategorising appeal
A Langsam (
TC9478
)
Director’s loan was not written off
G Quillan (
TC9487
)
Was the business acting as agent or principal?
T Shepherd (
TC9489
)
Circular flow of funds did not constitute income
The Vaccine Research Limited Partnership (
TC9476
)
Devices were an integral part of the transaction
WTGIL Ltd v CRC,
Court of Appeal
, 11 April 2025
Insufficient checks led to late paid tax
Purever UK Ltd (
TC9442
)
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NEWS
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Deadline dates for November 2025
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DEADLINE DATES
Deadline dates for November 2025
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MOST POPULAR
Deadline dates for November 2025
Fuel duty in August hits its lowest level in ten years
Take-up of relief remains largely flat
Tax investigations into landlords yields £107m
Direct recovery of debts programme relaunched