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S Warshaw (TC7107)

Hancock and another v CRC, Supreme Court, 22 May 2019

R and R Kirsopp (TC7064)

R Dennis (TC6868)

M and F Hegarty (TC6908)

Philip Hunt (TC7057)

A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019

S Booth (TC6904)

R Sidebottom; J Pickett (TC6724)

S Davies v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 April 2018

R Ames (TC4523)

AG Flutter (TC4443)

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

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CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

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