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Tax cases

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Submission of more than one DIY scheme claim on new dwelling premium icon
A Ellis and J Bromley (TC8277)

02 Nov 2021
Advantages of appointing joint experts premium icon
Europcar Group UK Ltd and another (TC8293)
02 Nov 2021
No excuse for failure to notify high income child benefit charge premium icon
T Nutt (TC8270) 
25 Oct 2021
Evidence supported reasonable excuse for HICBC notification failure premium icon
M Anderson (TC8290)
25 Oct 2021
Application for costs premium icon
Minstrell Recruitment (TC8278)

25 Oct 2021
Third party submitted fraudulent tax return premium icon
S Cormack (TC8289)

25 Oct 2021
A proportion of trainee doctor's accommodation costs were allowable premium icon
J Kunjur (TC8296)

25 Oct 2021
No obligation to aggregate employee’s earnings for National Insurance purposes premium icon
M Long (TC8272)
18 Oct 2021
Application to impose a tax-related penalty under FA 2008, Sch 36 para 50 premium icon
CRC v S Mattu, Upper Tribunal (Tax and Chancery Chamber), 4 October 2021

18 Oct 2021
Accelerated payment notices extend to PAYE tax premium icon
Sheiling Properties Ltd v CRC, Court of Appeal, 5 October 2021

18 Oct 2021
Pandemic was not a reasonable excuse for a late payment premium icon
Rada In Business Ltd (TC8268)

18 Oct 2021
HMRC had adequate information to issue closure notices premium icon
Vitol Aviation UK Ltd and others (TC8287)

17 Oct 2021
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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 Priorities for Welsh tax policy-making
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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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