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Entitlement to repayment supplement on credit assigned to a connected company
Bollinway Properties Ltd (
TC8251
)
Payment to director was not deductible
Shinelock Ltd (
TC8261
)
Multiple dwellings relief claim fails due to lack of suitable washing facilities
S Ogborn (
TC8263
)
Referee employment status dispute remitted to First-tier Tribunal
CRC v Professional Game Match Officials Ltd, Court of Appeal, 17 September 2021
Purpose of a business activity must be to generate an income
Babylon Farm Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 September 2021
Purpose of loan relationships
Kwik-Fit Group Ltd and others (
TC8226
)
Cars were made available to employees
Smallman and Sons Ltd; L Garrity; B Garrity (
TC8242
)
VAT treatment of membership fees and nature of philanthropy
United Grand Lodge of England (
TC8250
)
Wrong form submitted to claim seed enterprise investment relief
Fashion on the Block Ltd (
TC8248
)
No need to set aside lower tribunal’s decision
D Ketley v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 September 2021
Non-compliance was due to adviser’s administrative error
J Gough (
TC8218
)
No reasonable excuse for submitting late VAT returns and payments
One Motion Logistics Ltd (
TC8206
)
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
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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