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Return cannot be amended outside the 12-month window
CRC v C Candy,
Upper Tribunal (Tax and Chancery Chamber)
, 8 July 2021
Late notification of option to tax election
William Newman (
TC8147
)
Share valuation fluctuations
N McArthur and T Bloxham (
TC8186
)
Disputed evidence would not have altered the outcome
K Fiander and S Brower v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 7 July 2021
Permission to appeal granted on single ground
Dr P Sheth v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 7 July 2021
Conditions for claiming land remediation relief
Northern Gas Networks Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 July 2021
Inadequate information provided to HMRC
Gearslutz.com Limited and J Standen (
TC8119
)
Partnership claimed input tax on supplies made to limited company
Blaenau Bach Farm (
TC8134
)
Significance of the word ‘would’ in the follower notice legislation
R (on the application of Haworth) v CRC,
Supreme Court
, 2 July 2021
Meaning of profit in ITEPA 2003, s 62(2)
K Murphy v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 29 June 2021
High income child benefit charge was not income to be discovered
CRC v J Wilkes,
Upper Tribunal (Tax and Chancery Chamber)
, 30 June 2021
Central assessments were too low
F Harrison (
TC8092
)
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Maximum penalty due for failure to notify
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Deed of appointment was adequate proof
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This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments