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Payments were taxable income not gifts
S Mullins (
TC8112
)
No deliberate inaccuracy on tax return
CRC v Tooth,
Supreme Court
, 14 May 2021
Scope of tribunal’s jurisdiction
R Cochrane (
TC8078
)
Employed or self-employed?
G Phillips (
TC8074
)
Entitlement to relief for US withholding tax
Aozora GMAC Investments Ltd (
TC8082
)
Grounds of appeal may be amended
G Lineker and D Bux trading as Gary Lineker Media (
TC8084
)
No excuse for failing to notify
A Nedjai (
TC8058
)
Liability to tax on distribution held for less than an hour
B Khan v CRC,
Court of Appeal
, 30 April 2021
Industrial buildings allowances and temporary disuse
M Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 28 April 2021
Market value provisions apply when consideration is an annuity
M & M Builders (Norfolk) Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 May 2021
Property losses take priority over personal allowances
S Duncan (
TC8066
)
When is a discovery assessment stale?
K Mehrban (
TC8039
)
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READERS'
FORUM
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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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
DEADLINE DATES
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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
MOST POPULAR
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