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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
)
Multiple dwellings relief did not apply to main dwelling and annex
D Merchant; S Gater (
TC7783
)
Deductions from redundancy payment
H Jones v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 21 July 2020
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