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Tax cases

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More than one residence leads to higher charge premium icon
M Moaref and A Mozhdeh (TC7873)
19 Oct 2020
Who supplied the services? premium icon
P Newey (trading as Ocean Finance) (TC7844)
19 Oct 2020
Award of costs against a third party premium icon
Golden Harvest Wholesale Ltd (TC7847)
19 Oct 2020
Food for thought? premium icon
Staatssecretaris van Financiën v X (Case C-331/19), Court of Justice of the EU, 1 October 2020
19 Oct 2020
High income child benefit charge successes premium icon
K Brazier (TC7671); J Carthy (TC7674); A Morrow (TC7670); J Fuller (TC7675)
12 Oct 2020
Request to disclose mutual agreement procedure documents premium icon
K McCabe v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 September 2020
12 Oct 2020
Input tax on legal fees for bringing High Court proceedings premium icon
T&C Bainbridge Farming Partnership (TC7759)
12 Oct 2020
Loan to company was not approved charitable investment premium icon
Reb Moishe Foundation (TC7785)
05 Oct 2020
Taxable and exempt supplies premium icon
DCM (Optical Holdings) Ltd v CRC, Court of Session, 8 September 2020
05 Oct 2020
Application for costs because of HMRC’s unreasonable conduct premium icon
CIR v Cheshire Centre for Independent Living, Upper Tribunal (Tax and Chancery Chamber), 15 September 2020
05 Oct 2020
Single or mixed supply of skate hire and rink admission premium icon
The Ice Rink Company Ltd; Planet Ice (Milton Keynes) Ltd (TC7829)
05 Oct 2020
Income tax liability of compensation for mis-sold interest swap premium icon
D Wilkinson (TC7840)
05 Oct 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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