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Tax cases

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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
Penalty imposed for late paid partner payment notice premium icon
D Beadle v CRC, Court of Appeal, 29 April 2020
04 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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