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Admin
Avoidance
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Nature of inaccuracy on self-assessment return
S Dolan (
TC7924
)
Business property relief on furnished holiday letting business
Executors of the late S Cox (
TC7919
)
Property held as an investment or for trade?
Hopscotch Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 29 October 2020
Were daily penalties for late ATED return charged retrospectively?
Heacham Holidays Ltd (
TC7883
)
Exempt supply of football pitches or a standard-rated league management service?
Netbusters (UK) Ltd (
TC7915
)
Deductions of interest on loan notes
BlackRock Holdco 5 LLC (
TC7920
)
Quality of occupation for only or main residence exemption
S and L Core (
TC7917
)
Can avoidance become evasion?
A Ashbolt and S Arundell v CRC and the Crown Court sitting at Leeds,
Administrative Court
, 18 June 2020
Appeal against penalties for late P35
Three Sixty Insure Ltd (
TC7886
)
Information notice is reasonable
U Gadhavi (
TC7890
)
Late claim for enhanced lifetime allowance
Dr J Gibson (deceased) (
TC7916
)
Notifiable arrangements under the DOTAS rules
Opus Bestpay Ltd (
TC7885
)
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Documents requested would not aid appeal
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