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Tax cases

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Inadequate export evidence kept by company premium icon
A&S Import and Export Trading Ltd (TC7520)
27 Feb 2020
Investment in film distribution business is not a trade premium icon
T Good; J Ryan (TC7531)
27 Feb 2020
Letters constitute an assessment premium icon
Aria Technology v CRC, Court of Appeal, 19 February 2020
27 Feb 2020
Home loan scheme fails premium icon
J Shelford, I Lazar, R Herbert and M Herbert (as executors of J Herbert deceased) and J Shelford (as trustee of the Herbert Life Interest Trust Settlement) (TC7549)
24 Feb 2020
Negative income is not a meaningful concept premium icon
A Scott v CRC, Court of Appeal, 22 January 2020
24 Feb 2020
Sideways relief for farming losses premium icon
CRC v A Naghshineh, Upper Tribunal (Tax and Chancery Chamber), 31 January 2020
24 Feb 2020
Late multiple dwellings relief claim premium icon
Secure Service Ltd (TC7555)
24 Feb 2020
Failure to prove occupation for only or main residence relief premium icon
C Adams (TC7552)
20 Feb 2020
Penalties for senior accounting officer regime failures premium icon

Castlelaw (No 628) Ltd and I Douglas (TC7540)

 
17 Feb 2020
Applications for closure notices premium icon

X Ltd, Y Ltd, Z Ltd, 17 individuals v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 January 2020

 
17 Feb 2020
Sale of a lift pass at an indoor ski centre premium icon

Snow Factor Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 January 2020

 
13 Feb 2020
Whether the business was a trading company for entrepreneurs’ relief premium icon

A Allam (TC7532)

 
13 Feb 2020
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Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade
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