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Football referees are not employees premium icon
CRC v Professional Game Match Officials Ltd, Upper Tribunal (Tax and Chancery Chamber), 6 May 2020
15 May 2020
Reasonable excuse claim fails premium icon
R Masetti (TC7635)
14 May 2020
Failure to comply with information notice premium icon
N Phillips (TC7630)
14 May 2020
Taxation of partnership profits and closure notices premium icon
Investec Asset Finance plc and Investec Bank plc v CRC, Court of Appeal, 30 April 2020
13 May 2020
Donations do not meet the conditions for inheritance tax relief premium icon
A Banks v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2020
11 May 2020
Services supplied on terms allowing a prompt payment discount premium icon
Virgin Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 April 2020
11 May 2020
Accounting loss arising from the recognition of a derivatives contract premium icon
The Union Castle Mail Steamship Company v CRC; Ladbrokes Group Finance plc v CRC, Court of Appeal, 22 April 2020
11 May 2020
Permission refused to make a late appeal to the tribunal premium icon
J Gilliland (TC7626)
11 May 2020
Validity of TMA 1970, s 28B(4) notices to partners premium icon
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
07 May 2020
Unauthorised payments from pension scheme premium icon
CRC v Bella Figura Ltd, Upper Tribunal (Tax and Chancery Chamber), 20 April 2020
06 May 2020
Contract termination payment was a trading receipt premium icon
K Looney; Kieran Looney & Associates v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 April 2020
06 May 2020
Link between production costs and catering sales premium icon
CRC v Royal Opera House Covent Garden Foundation, Upper Tribunal (Tax and Chancery Chamber), 22 April 2020
05 May 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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