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Tax cases

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Bad debt relief claim rejected premium icon
Saint-Gobain Building Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2021

13 Apr 2021
Necessary corrective action was not taken within the relevant timescale premium icon
CRC v Comtek Network Systems (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 1 April 2021

12 Apr 2021
Satellite launch costs were not eligible for capital allowances premium icon
Inmarsat Global Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 March 2021

12 Apr 2021
Land that forms part of the grounds of a house premium icon
D and S Hyman; Pensfold; C and J Goodfellow v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 March 2021

29 Mar 2021
Place of supply rules and investment services premium icon
CRC v Wellcome Trust Ltd, Court of Justice of the EU, 17 March 2021

29 Mar 2021
Could Spanish business reclaim UK VAT on imported food? premium icon
Jota Jota Alimentos Global SL (TC8000)

29 Mar 2021
Penalty system is to deter late returns premium icon
Jocuguma Properties Ltd (TC8007)

29 Mar 2021
Income tax returns filed but not signed by taxpayer premium icon
S Burke (TC8020)
23 Mar 2021
Enquiries into consortium relief may continue premium icon
Eastern Power Networks plc and others v CRC, Court of Appeal, 3 March 2021

23 Mar 2021
Underground storage cavities are not plant premium icon
Cheshire Cavity Storage 1 Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2021

23 Mar 2021
Viewed objectively the main house and annexe were a single dwelling premium icon
A and T Doe (TC8003)

23 Mar 2021
Input tax claimed on a property owned by a separate company premium icon
Knightsbridge Accountants Ltd (TC8026)
23 Mar 2021
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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