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Land that forms part of the grounds of a house
D and S Hyman; Pensfold; C and J Goodfellow v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 March 2021
Place of supply rules and investment services
CRC v Wellcome Trust Ltd,
Court of Justice of the EU
, 17 March 2021
Could Spanish business reclaim UK VAT on imported food?
Jota Jota Alimentos Global SL (
TC8000
)
Penalty system is to deter late returns
Jocuguma Properties Ltd (
TC8007
)
Income tax returns filed but not signed by taxpayer
S Burke (
TC8020
)
Enquiries into consortium relief may continue
Eastern Power Networks plc and others v CRC,
Court of Appeal
, 3 March 2021
Underground storage cavities are not plant
Cheshire Cavity Storage 1 Ltd and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 March 2021
Viewed objectively the main house and annexe were a single dwelling
A and T Doe (
TC8003
)
Input tax claimed on a property owned by a separate company
Knightsbridge Accountants Ltd (
TC8026
)
Adequate information was included in company documents
Ball Europe Ltd (
TC8010
)
Accommodation provided as part of single supply of welfare services
The Lilias Graham Trust v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 February 2021
VAT liability of overpayments in car park machine
Borough Council of King’s Lynn and West Norfolk (No 2) (
TC7996
)
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Global 15% tax rate will not apply to US companies
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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