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Tax cases

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Mixed supply of car hire and optional child car seat premium icon
Europcar Group UK Ltd (TC7733)
06 Aug 2020
Multiple dwellings relief did not apply to main dwelling and annex premium icon
D Merchant; S Gater (TC7783)
31 Jul 2020
Deductions from redundancy payment premium icon
H Jones v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 July 2020
31 Jul 2020
Interest on loans to Isle of Man settlements premium icon
I Shiner and D Sheinman (TC7779)
31 Jul 2020
Presenter would be an employee under hypothetical contracts premium icon
CRC v Kickabout Productions Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 July 2020
30 Jul 2020
Zero-rating claim for goods exported to Ireland premium icon
R Reaney trading as Armagh Marble (TC7736)
30 Jul 2020
Bonuses paid after employees became partners premium icon
Charles Tyrwhitt LLP (TC7756)
24 Jul 2020
Settlement tax planning arrangement premium icon
M Dunsby (TC7755)
23 Jul 2020
Cars supplied to employees through salary sacrifice scheme premium icon
CRC v Northumbria Healthcare NHS Foundation Trust, Court of Appeal, 10 July 2020
23 Jul 2020
Reliance on professional advice re employment intermediaries returns premium icon
Fastklean Ltd (TC7773)
23 Jul 2020
Liability to register for VAT premium icon
L Nguyen (TC7705)
21 Jul 2020
Decision to bring civil or criminal proceedings lies with HMRC premium icon
L Hackett v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 July 2020
17 Jul 2020
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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