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Reasonable excuse claim fails
R Masetti (
TC7635
)
Failure to comply with information notice
N Phillips (
TC7630
)
Taxation of partnership profits and closure notices
Investec Asset Finance plc and Investec Bank plc v CRC,
Court of Appeal
, 30 April 2020
Donations do not meet the conditions for inheritance tax relief
A Banks v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 April 2020
Services supplied on terms allowing a prompt payment discount
Virgin Media Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 April 2020
Accounting loss arising from the recognition of a derivatives contract
The Union Castle Mail Steamship Company v CRC; Ladbrokes Group Finance plc v CRC,
Court of Appeal
, 22 April 2020
Permission refused to make a late appeal to the tribunal
J Gilliland (
TC7626
)
Validity of TMA 1970, s 28B(4) notices to partners
R (on the application of Z Amrolia) v CRC; R (on the application of I Ranjit-Singh) v CRC,
Court of Appeal
, 3 April 2020
Unauthorised payments from pension scheme
CRC v Bella Figura Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 20 April 2020
Contract termination payment was a trading receipt
K Looney; Kieran Looney & Associates v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2020
Link between production costs and catering sales
CRC v Royal Opera House Covent Garden Foundation,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2020
Penalty imposed for late paid partner payment notice
D Beadle v CRC,
Court of Appeal
, 29 April 2020
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Small income tax cut for lowest earners
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