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Tax cases

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Transfer of assets abroad on share sale premium icon
CRC v A Rialas, Upper Tribunal (Tax and Chancery Chamber), 18 December 2020
25 Jan 2021
Confusion over withdrawal of cash basis premium icon
M Robinson (TC7651)
25 Jan 2021
Corrective action not taken by the specified date premium icon
M Bentley (TC7989)
25 Jan 2021
Probably nothing special about HMRC delays premium icon
J Brocklesby (TC7970)
18 Jan 2021
Single account required for VAT bad debt relief premium icon
Regency Factors plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020
18 Jan 2021
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
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Readers’ forum: Could business split to avoid MTD create a VAT problem? Readers’ forum: Goodwill hunting Readers’ forum: Where does a team meeting take place? Readers’ forum: Excess cash New queries: 23 April 2026
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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