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Tax cases

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Suppressed sales resulted in a personal liability notice premium icon
Mauheed Johngir and Muhammed Waqas Babar (TC9120)

14 May 2024
Information request was not proportionate premium icon
Coopervision Lens Care Ltd (TC9151)

10 May 2024
Agreement did not constitute grant of an option premium icon
M Krishnamohan and another (TC9146)

09 May 2024
No evidence to support claim for R&D costs premium icon
Flame Tree Publishing Ltd (TC9149)

09 May 2024
Fields provide an amenity to the farmhouse premium icon

S and J Holding (TC9141) 


09 May 2024
Narrative on purchase invoices was adequate premium icon
Fount Construction Ltd (TC9144)

08 May 2024
Transitional provision do not apply to carried interest premium icon
C Ferguson-Davie; N Edwards (TC9138)

02 May 2024
Loan was an unauthorised member payment premium icon

D Foulkes (TC9139)


02 May 2024
Provision for future payments is not deductible premium icon
A D Bly Groundworks and Civil Engineering Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 April 2024
01 May 2024
Gold bullion was never available to be delivered premium icon
Qubic Advisory Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 April 2024

01 May 2024
Company denied use of the flat rate scheme premium icon
Elphysic Ltd and others (TC9126)

01 May 2024
Property, including woodland, is entirely residential premium icon
M and D Michael (TC9130)

26 Apr 2024
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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