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Tax cases

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Entitlement to agricultural and business property reliefs on farm business premium icon

W Charnley and M Hodgkinson as executors of the estate of T Gill (deceased) (TC7425)

 
02 Jan 2020
Claim for enterprise zone allowances premium icon
R (on the application of Cobalt Data Centre 2 LLP and others) v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2019 
02 Jan 2020
Interest in possession created in a will premium icon

M Vincent (TC7432)

 
02 Jan 2020
VAT treatment of matchmaking services provided to non-EU customers premium icon

Gray and Farrar International LLP (TC7457)

 
02 Jan 2020
Additional dwelling supplement not repayable because both partners had not owned both properties premium icon
 J Wallace and L Hogg (FTSTC13)
16 Dec 2019
Conditions for the issue of the follower notices premium icon

R (on the application of A Locke) v CRC, Court of Appeal, 7 November 2019

 
12 Dec 2019
No white Christmas for skiing company premium icon

Snow Factor Ltd and Snow Factor Training Ltd (TC7439)

 
12 Dec 2019
Ordinary meaning of period of ownership premium icon

Higgins v CRC, Court of Appeal, 4 November 2019

 
12 Dec 2019
Irrelevant matters taken into account before security notices issued premium icon

Tower Hire and Sales Ltd (TC7423)

 
05 Dec 2019
Loss claim on the basis a payment was a qualifying loan premium icon

S Flashman (TC7419)

 
05 Dec 2019
Overseas postal system fails the taxpayer premium icon

M Knewstubb (TC7418)

 
05 Dec 2019
Bar operator of church social club was in business premium icon

Marites Salabit (TC7450)

 
04 Dec 2019
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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