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Application to make late appeals refused
S Adair and others (
TC8051
)
Was a lease agreement for parking vehicles a licence to occupy land?
RK Fuels Ltd (
TC8053
)
No group existed so substantial shareholdings exemption did not apply
M Group Holdings Ltd (
TC8054
)
Notice to file a return and validity of closure notices
A Sternlicht and others (
TC8044
)
Interpretation of wording in closure notices
Daarasp LLP & Betex LLP v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 13 April 2021
Late application for enhanced protection
M Gammell (
TC8035
)
Lack of clarity in high income child benefit charge form
J Hayden (
TC8037
)
Claim for repayment supplement
Red Kite Art and Jewels Ltd (
TC8048
)
Nature of a sale and leaseback transaction for VAT purposes
Balhousie Holdings Ltd v CRC,
Supreme Court
, 31 March 2021
Bad debt relief claim rejected
Saint-Gobain Building Distribution Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 29 March 2021
Necessary corrective action was not taken within the relevant timescale
CRC v Comtek Network Systems (UK) Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 1 April 2021
Satellite launch costs were not eligible for capital allowances
Inmarsat Global Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 March 2021
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Maximum penalty due for failure to notify
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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