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Tax cases

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Nature of inaccuracy on self-assessment return premium icon
S Dolan (TC7924)
23 Nov 2020
Business property relief on furnished holiday letting business premium icon
Executors of the late S Cox (TC7919)
16 Nov 2020
Property held as an investment or for trade? premium icon
Hopscotch Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 October 2020
16 Nov 2020
Were daily penalties for late ATED return charged retrospectively? premium icon
Heacham Holidays Ltd (TC7883)
16 Nov 2020
Exempt supply of football pitches or a standard-rated league management service? premium icon
Netbusters (UK) Ltd (TC7915)
16 Nov 2020
Deductions of interest on loan notes premium icon
BlackRock Holdco 5 LLC (TC7920)
16 Nov 2020
Quality of occupation for only or main residence exemption premium icon
S and L Core (TC7917)
09 Nov 2020
Can avoidance become evasion? premium icon
A Ashbolt and S Arundell v CRC and the Crown Court sitting at Leeds, Administrative Court, 18 June 2020
09 Nov 2020
Appeal against penalties for late P35 premium icon
Three Sixty Insure Ltd (TC7886)
09 Nov 2020
Information notice is reasonable premium icon
U Gadhavi (TC7890)
09 Nov 2020
Late claim for enhanced lifetime allowance premium icon
Dr J Gibson (deceased) (TC7916)
09 Nov 2020
Notifiable arrangements under the DOTAS rules premium icon
Opus Bestpay Ltd (TC7885)
02 Nov 2020
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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