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
385
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Consideration from capital reduction was income
P Hunt and others (
TC9519
)
Adequate information was available to HMRC
Realbuzz Group Ltd (
TC9502
)
Company’s liquidation is no excuse for failure to notify
CRC v Industria Umbrella Ltd (in liquidation) (
TC9503
)
No zero rating for long-term residential care unit
NHS Ayrshire & Arran Health Board (
TC9511
)
Application for penalty allowed due to non-attendance
CRC v ZS Tech Solutions UK Ltd (
TC9515
)
Artificial intelligence tool should not be used in isolation
B Zzaman (
TC9520
)
Foreign property was not relevant property
Accuro Trust (Switzerland) SA as trustee of the Tiodab Trust (
TC9501
)
HMRC’s decision to refuse late claim was rational
R (oao Rettig Heating Group UK Ltd (in liquidation)) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 May 2025
Tool did not qualify as an examination service
Generic Maths Ltd (
TC9497
)
Principal private residence relief available
R Eyre and another (
TC9498
)
Shoot trade was not commercial
C Macdonald (
TC9504
)
Settlor continued to enjoy property in trusts
A Chugtai (
TC9495
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
385
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Tax tip: Tax-efficient Christmas party
Readers’ forum: Can VAT on building sale be split for part residential use?
Readers’ forum: She’s never going to leave
Readers’ forum: A question of interest
Readers’ forum: Offshore employer pick’n’mix
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
Scale of anti-money laundering fee hike lower than planned
Right to rely on EU law until January 2024
Tax debt balance rises in September
Tax fraud warning for employers
Check clients with participator loans, says HMRC
DEADLINE DATES
Deadline dates: 6 November 2025
CASES
Read All
Conditions for claiming input tax not met
Taxpayer’s responsibility to file returns
Appeal stayed pending review outcome
Permission for late appeal refused
Incentive plan payment is taxable in UK