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Tax cases

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Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief premium icon
CRC v The Quentin Skinner 2005 Settlement L and others, Upper Tribunal (Tax and Chancery Chamber), 11 February 2021

08 Mar 2021
Intermediaries legislation does not apply premium icon
CRC v Atholl House Productions Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 February 2021

02 Mar 2021
Consideration is the cash payment, not the annuity premium icon
D Hannah and C Hodgson v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 February 2021

02 Mar 2021
Fundamental requirements of an invoice for input tax claim premium icon
Tower Bridge GP Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2021

02 Mar 2021
Exempt loans or taxable supplies of building services? premium icon
GLS Ltd (TC7985)
02 Mar 2021
Failure to heed warnings about pension changes premium icon
R Bateson (TC8013)
02 Mar 2021
Uber drivers are workers premium icon
Uber BV and others v Aslam and others, Supreme Court, 19 February 2021

22 Feb 2021
An honest belief can be a reasonable excuse premium icon
Westow Cricket Club v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 February 2021

22 Feb 2021
Agent’s failure is not a reasonable excuse premium icon
K Beben (TC7957)
22 Feb 2021
Output tax on income from driving lessons premium icon
H Edebiri trading as TT Trading (TC7988)

22 Feb 2021
Ramsay applies to transactions premium icon
S Clipperton; S Lloyd (TC7998)
22 Feb 2021
Expenditure on plant is allowable premium icon

CRC v SSE Generation Ltd, Court of Appeal, 1 February 2021

15 Feb 2021
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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