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Tax cases

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Lack of awareness of the high income child benefit charge is not the test premium icon
M Francis (TC8209) 

13 Aug 2021
Film partnerships were trading premium icon

Ingenious Games LLP, Inside Track Productions LLP, Ingenious Film Partners 2 LLP v CRC, Court of Appeal, 4 August 2021


12 Aug 2021
Suppressed takings on sole trader’s VAT returns premium icon
Huseyin Acar (trading as Fez Mangal) and Hill Catering Ltd (TC8153)

10 Aug 2021
Warehouse constituted plant for temporary storage premium icon
JRO Griffiths Ltd (TC8203)

05 Aug 2021
Error made in good faith did not amount to reasonable care premium icon
North Point (Pall Mall) Ltd and China Town Development Company Ltd (TC8205)

05 Aug 2021
Time limit for tax credit on trust distributions premium icon
Murphy and Linnett v CRC, Queen’s Bench Division, 13 July 2021

05 Aug 2021
Closure notice is valid due to estoppel by convention premium icon
CRC v W Tinkler, Supreme Court, 30 July 2021

04 Aug 2021
Effect of subsidy payments on input tax premium icon
C Newell (TC8149)
04 Aug 2021
Existence of real-time information for discovery purposes premium icon
A Loughrey (TC8198)

02 Aug 2021
Bonuses paid after employees became partners of LLP premium icon
Charles Tyrwhitt LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2021

02 Aug 2021
Nature of supply of vehicle insurance to black cab drivers premium icon
Black Cabs Services Ltd (TC8141)
02 Aug 2021
Multiple dwellings relief for land with planning permission premium icon
Ladson Preston Ltd; AKA Developments Greenfield Ltd (TC8197)

02 Aug 2021
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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