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Tax cases

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Lack of attention to HMRC’s correspondence premium icon
C Campbell (TC7921)
14 Dec 2020
No evidence to admit late appeal premium icon
H Solvkjaer (TC7933)
14 Dec 2020
Provision should be made against injury of sole director premium icon
Ryden Contractors Ltd (TC7937)
14 Dec 2020
Property acquired speculatively for redevelopment premium icon
Forest Commercial Services Ltd (TC7944)
07 Dec 2020
Inadequate reasons for rejecting the taxpayer’s explanation premium icon
Revive Corporation Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 November 2020
07 Dec 2020
Nature of insurance supply premium icon
Safestore Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2020
07 Dec 2020
VAT treatment of disconnection fees for utilities on caravan park premium icon
Tallington Lakes Ltd (TC7927)
07 Dec 2020
Failure to pay land transaction tax on hotel purchase premium icon
Prime Aesthetics Ltd (TC7948)
07 Dec 2020
Value of gamblers’ non-negotiable chips premium icon
CRC v London Clubs Management Ltd, Supreme Court, 27 November 2020
07 Dec 2020
Behaviour was not deliberate premium icon
H Dhaliwal (TC7938)
01 Dec 2020
Freshers’ events held for social or fundraising purposes? premium icon
Leeds Beckett Students’ Union (TC7907)
01 Dec 2020
Arrangements were notifiable under DOTAS premium icon
CRC v White Collar Financial Ltd (TC7934)
01 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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