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Tax cases

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Unpaid consideration for supplies between related companies premium icon
The Premspec Group Ltd (TC7653)
17 Jun 2020
First-tier Tribunal’s approach to missing trader intra community fraud premium icon
CRC v Beigebell Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 June 2020
17 Jun 2020
Validity of enquiry notices issued to limited liability partnerships premium icon
CRC v Inverclyde Property Renovation LLP and Clackmannanshire Regeneration LLP, Upper Tribunal (Tax and Chancery Chamber), 27 May 2020
11 Jun 2020
Unreasonable delay in late application for enhanced and primary protection premium icon
D Ketley (TC7647)
11 Jun 2020
Extent of client engagement letter premium icon
McMahon v Grant Thornton UK LLP, Court of Session, 26 May 2020
11 Jun 2020
Claims for DIY self-build VAT refunds premium icon
P Wedgbury and S Wedgbury (TC7619)
10 Jun 2020
Whether a house and annex comprise multiple dwellings premium icon
K Fiander and S Brower (TC7676)
09 Jun 2020
Deductions for share options premium icon
CRC v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd, Court of Appeal, 21 May 2020
09 Jun 2020
Grant of share option was employment related premium icon
CRC v Vermilion Holdings Ltd, Upper Tribunal (Tax and Chancery Chamber), 27 May 2020
09 Jun 2020
VAT best judgment and suppressed sales premium icon
FW Services Ltd (TC7636)
09 Jun 2020
VAT exemption for housing related support premium icon
YMCA Birmingham and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 May 2020
09 Jun 2020
Validity of SDLT determination and tribunal’s jurisdiction premium icon
S Mashoof (TC7652)
09 Jun 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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