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
403
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Intermediaries legislation does not apply
CRC v Atholl House Productions Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 18 February 2021
Consideration is the cash payment, not the annuity
D Hannah and C Hodgson v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 2 February 2021
Fundamental requirements of an invoice for input tax claim
Tower Bridge GP Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 February 2021
Exempt loans or taxable supplies of building services?
GLS Ltd (
TC7985
)
Failure to heed warnings about pension changes
R Bateson (
TC8013
)
Uber drivers are workers
Uber BV and others v Aslam and others,
Supreme Court
, 19 February 2021
An honest belief can be a reasonable excuse
Westow Cricket Club v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 10 February 2021
Agent’s failure is not a reasonable excuse
K Beben (
TC7957
)
Output tax on income from driving lessons
H Edebiri trading as TT Trading (
TC7988)
Ramsay applies to transactions
S Clipperton; S Lloyd (
TC7998
)
Expenditure on plant is allowable
CRC v SSE Generation Ltd,
Court of Appeal
, 1 February 2021
HMRC was correct to cancel MOSS registration
Krystal Hosting Ltd
(TC7923)
Show
12
--
12
24
36
48
60
Results
Go to page
of
403
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Does a guest house owner need to register for VAT?
Readers’ forum: Offering a FIG leaf?
Readers’ forum: Missing in action
Readers’ forum: Cross-border tax treatment of disability benefit – revisited
New queries: 15 October 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn
Surge in foreign tax authority requests for information
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
MOST POPULAR
This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn