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Tax cases

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Statutory planning consent for a new dwelling premium icon
CMJ (Aberdeen) Ltd (TC8140)
26 Jul 2021
Domicile issue must be heard separately from Sch 36 appeal premium icon
R Perlman (TC8168)

26 Jul 2021
No time limit for issuing closure notices premium icon
R Poll (TC8172)
19 Jul 2021
Return cannot be amended outside the 12-month window premium icon
CRC v C Candy, Upper Tribunal (Tax and Chancery Chamber), 8 July 2021
19 Jul 2021
Late notification of option to tax election premium icon

William Newman (TC8147)

19 Jul 2021
Share valuation fluctuations premium icon
N McArthur and T Bloxham (TC8186)

19 Jul 2021
Disputed evidence would not have altered the outcome premium icon
K Fiander and S Brower v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021

12 Jul 2021
Permission to appeal granted on single ground premium icon
Dr P Sheth v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021

12 Jul 2021
Conditions for claiming land remediation relief premium icon
Northern Gas Networks Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 July 2021

12 Jul 2021
Inadequate information provided to HMRC premium icon
Gearslutz.com Limited and J Standen (TC8119)

12 Jul 2021
Partnership claimed input tax on supplies made to limited company premium icon
Blaenau Bach Farm (TC8134)

12 Jul 2021
Significance of the word ‘would’ in the follower notice legislation premium icon

R (on the application of Haworth) v CRC, Supreme Court, 2 July 2021


05 Jul 2021
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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