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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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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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