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Tax cases

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Errors of law in admitting late appeal premium icon
CRC v Websons (8) Ltd, Upper Tribunal (Tax and Chancery Chamber), 12 May 2020
04 Jun 2020
Application of seafarers' earnings deduction scheme premium icon
P Szymusik (TC7656)
29 May 2020
Claim to recharacterise payments to directors as distributions premium icon
Chalcot Training Ltd v Ralph and CRC, Chancery Division, 5 May 2020
28 May 2020
Flat with defective cladding was a dwelling premium icon
Fish Homes Ltd (TC7666)
28 May 2020
Loss relief claims arising on contracts based on stock market movement premium icon
Sherrington and others (TC7629)
27 May 2020
Hardship application to defer paying VAT assessment premium icon
Rok Construction and Hire Ltd (TC7638)
27 May 2020
Inaccurate mileage relief claim and errors in tax returns premium icon
A Akhtar (TC7646)
22 May 2020
Treatment of overseas resident’s diving income premium icon
M Fowler v CRC, Supreme Court, 20 May 2020
21 May 2020
Definition of contribution paid to pension scheme premium icon
CRC v Sippchoice Ltd, Upper Tribunal (Tax and Chancery Chamber), 12 May 2020
21 May 2020
Acquisition of a domicile of choice in the UK premium icon
E Henkes (TC7645)
20 May 2020
Zero-rated cake or standard rated as an item of confectionery? premium icon
Corte Diletto UK Ltd (TC7570)
20 May 2020
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
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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