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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Overpaid car parking fees
National Car Parks Ltd v CRC,
Court of Appeal
, 20 May 2019
Exemption for leasing or letting of immovable property
CRC v Fortyseven Park Street Ltd,
Court of Appeal
, 17 May 2019
Failure to notify liability to register
S A Chaudry (
TC7050
)
Nature of set-off between output and input tax
The Rank Group plc v CRC, Upper Tribunal (Tax and Chancery Chamber),
1 April 2019
Single or multiple supply?
CRC v The Ice Rink Company Ltd and PI (Milton Keynes) Ltd, Upper Tribunal (Tax and Chancery Chamber),
8 April 2019
Omission of output tax on property sale
Faux Properties (A Partnership) (
TC7051
)
Eligible body for the purposes of exempt supplies of education
SAE Education Ltd v CRC, Supreme Court,
20 March 2019
Validity of penalty for MTIC fraud
Butt v CRC, Court of Appeal,
3 April 2019
Input tax claim from an associated business to another
Computational Structural Mechanics Ltd (
TC7033)
Request to leave the flat rate scheme retrospectively
Apex Vehicle Management Ltd (
TC6911
)
Is a brownie a cake or confectionery?
Pulsin’ Ltd (
TC6909
)
Timing and best judgment
Neil Edgell (
TC6853
)
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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