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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Taxpayer’s behaviour was careless rather than deliberate
R Dougan (
TC8471
)
HMRC's 'pay now enquire later' policy enabled fraudulent claim
J Huntly (
TC8466
)
New argument would involve findings of fact
W Paul v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 April 2022
Fraudulent activity of sub-agent caused tax loss
S McCumiskey (
TC8459
)
Whether taxpayer would be unjustly enriched if overcharged VAT was repaid
The Mayor’s Office for Policing and Crime (
TC8425
)
Presenter’s deemed employee status upheld
Kickabout Productions Ltd v CRC,
Court of Appeal
, 26 April 2022
Court of Appeal remits IR35 case to Upper Tribunal
CRC v Atholl House Productions Ltd,
Court of Appeal
, 26 April 2022
Manufactured overseas dividends regime did not breach EU law
CRC v Coal Staff Superannuation Scheme Trustees Ltd,
Supreme Court
, 27 April 2022
Purchases of stock had been suppressed
Best on Convenience Store (
TC8427
)
Business had under declared cash takings
W Kotpat (
TC8448
)
Resident in the UK or South Africa?
J Oppenheimer (
TC8443
)
Schemes should be notified under DOTAS
CRC v AML Tax (UK) Ltd (
TC8445
)
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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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Voting rights not established
Free spins won from wholly free games are exempt
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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