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Admin
Avoidance
Business
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Income Tax
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VAT
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
)
Allocating profits of two partnerships from a corporate to an individual partner
N Walewski v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 15 June 2021
VAT penalty for ‘deliberate and concealed’ underpayments
S Clarke (
TC8133
)
Nature of expenditure on renovation of farm buildings
E Balnakeil (
TC8143
)
Brexit is not a special circumstance
J Bryer (
TC8152
)
Link between production costs and supplies of catering
Royal Opera House Covent Garden Foundation v CRC,
Court of Appeal
, 17 June 2021
Payments were not unlawful share distributions
Chalcot Training Ltd v Ralph, Stoneman and CRC,
Court of Appeal
, 27 May 2021
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
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Readers’ forum: Happy ever after …
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NEWS
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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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CASES
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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