Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
383
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Time limit for issuing a penalty
R Hanan v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 June 2020
Input tax on purchase of stock from related company
Stonypath Developments Ltd (
TC7735
)
Employer acted in good faith
Sci-Temps Ltd (
TC7796
)
Whether expenditure on resurfacing a yard was revenue or capital
Steadfast Manufacturing & Storage Ltd (
TC7770
)
Attribution of agent’s behaviour to business owners
Nicholas and Charlotte Sandham trading as Premier Metals Leeds v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 June 2020
Focus on the contracts rather than the economic reality
All Answers Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 July 2020
Deliberate inaccuracies in tax returns
Dr M Hallen and Dr A Persson (
TC7775
)
No reason to set aside earlier decision
T Rogers (
TC7781
)
Vehicles' primary suitability
N Payne, C Garbett, Coca-Cola European Partners GB Ltd v CRC,
Court of Appeal
, 20 July 2020
Amortisation of goodwill after merger of practices
Armstrong and Haire Ltd (
TC7780
)
Effect of transfer of rights by grant of option
O Fanning (
TC7776
)
Mixed supply of car hire and optional child car seat
Europcar Group UK Ltd (
TC7733
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
383
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Tax tip: Letting out a holiday home
Readers’ forum: Is Botox treatment a mental health issue?
Readers’ forum: Are there tax-efficient ways to encourage cycle use?
Readers’ forum: A neat solution or too good to be true?
Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Out & about: 16 October 2025
Online HICBC service launched
Investigations in football clubs yields £90m in extra tax
Timescales for new IHT regime for pensions
Digital housekeeping tips for agents from ATT
DEADLINE DATES
Deadline dates for November 2025
CASES
Read All
Documents requested would not aid appeal
Payments to employees were taxable earnings
Subject matter of appeal was a mistake in the return
Standard method of input tax deduction is fair
Option was not to further property development trade
MOST POPULAR
This week's opinion: 16 October 2025
Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan
Cross-border tax issues for US citizens moving to the UK as an employee
Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets
How can the government give tax breaks to incentivise investment in UK businesses?