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Tax cases

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Overpaid car parking fees premium icon
National Car Parks Ltd v CRC, Court of Appeal, 20 May 2019
 
10 Jun 2019
Exemption for leasing or letting of immovable property premium icon
CRC v Fortyseven Park Street Ltd, Court of Appeal, 17 May 2019
03 Jun 2019
Failure to notify liability to register premium icon
S A Chaudry (TC7050)
20 May 2019
Nature of set-off between output and input tax premium icon
The Rank Group plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
 
13 May 2019
Single or multiple supply? premium icon
CRC v The Ice Rink Company Ltd and PI (Milton Keynes) Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 April 2019
 
13 May 2019
Omission of output tax on property sale premium icon
Faux Properties (A Partnership) (TC7051)
 
13 May 2019
Eligible body for the purposes of exempt supplies of education premium icon
SAE Education Ltd v CRC, Supreme Court, 20 March 2019
23 Apr 2019
Validity of penalty for MTIC fraud premium icon
Butt v CRC, Court of Appeal, 3 April 2019
23 Apr 2019
Input tax claim from an associated business to another premium icon
Computational Structural Mechanics Ltd (TC7033)
15 Apr 2019
Request to leave the flat rate scheme retrospectively premium icon
Apex Vehicle Management Ltd (TC6911)
11 Feb 2019
Is a brownie a cake or confectionery? premium icon
Pulsin’ Ltd (TC6909)
04 Feb 2019
Timing and best judgment premium icon
Neil Edgell (TC6853)
28 Jan 2019
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Tax tip: Tax-efficient funding of education Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? Readers’ forum: How to deal with possible cash receipts and payments Readers’ forum: Calculating building costs for home built 30 years ago Readers’ forum: What input tax can be claimed on pre-registration expenses?
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Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched
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Appeal on academic matter struck out Tribunal judge’s use of artificial intelligence Prejudice to the taxpayer did not outweigh delay Employees were not on a fixed rate Late registration penalty was appropriate
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Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched
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