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Tax cases

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Nature of corrective action after follower notice premium icon
R Barlow (TC7958)
18 Jan 2021
Availability for private use of cars owned by company premium icon
Tim Norton Motor Services (TC7973)
18 Jan 2021
Entitlement to entrepreneurs’ relief premium icon
P Kennedy (TC7987)
18 Jan 2021
Operation of TMA 1970, s 28ZA and partial closure notices premium icon
CRC v E Embiricos, Upper Tribunal (Tax and Chancery Chamber), 6 January 2021
11 Jan 2021
Compatibility of UK law with EU freedoms premium icon
Gallaher Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020
11 Jan 2021
Preferential shares qualified as ordinary share capital premium icon
CRC v S Warshaw, Upper Tribunal (Tax and Chancery Chamber), 23 December 2020
11 Jan 2021
Residence is matter of fact premium icon
CRC v Development Securities plc and others, Court of Appeal, 15 December 2020
04 Jan 2021
Company’s input tax claim on buying residential property premium icon
Kang and Mand Ltd (TC7945)
04 Jan 2021
Repayment of SDLT due in respect of contingent consideration premium icon
Project Blue Ltd (TC7949)
04 Jan 2021
Information on the soft drinks industry levy is in the regulations premium icon
Fortune Foods UK Ltd (TC7952)
04 Jan 2021
Taxpayer is obliged to take responsibility for his tax affairs premium icon
N Owen (TC7593)
04 Jan 2021
Discoverability of mistakes and the Limitation Act 1980 premium icon
CRC v Test Claimants in the Franked Investment Income Group Litigation and others, Supreme Court, 20 November 2020
14 Dec 2020
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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