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Tax cases

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Multiple dwellings relief did not apply to main dwelling and annex premium icon
D Merchant; S Gater (TC7783)
31 Jul 2020
Deductions from redundancy payment premium icon
H Jones v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 July 2020
31 Jul 2020
Interest on loans to Isle of Man settlements premium icon
I Shiner and D Sheinman (TC7779)
31 Jul 2020
Presenter would be an employee under hypothetical contracts premium icon
CRC v Kickabout Productions Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 July 2020
30 Jul 2020
Zero-rating claim for goods exported to Ireland premium icon
R Reaney trading as Armagh Marble (TC7736)
30 Jul 2020
Bonuses paid after employees became partners premium icon
Charles Tyrwhitt LLP (TC7756)
24 Jul 2020
Settlement tax planning arrangement premium icon
M Dunsby (TC7755)
23 Jul 2020
Cars supplied to employees through salary sacrifice scheme premium icon
CRC v Northumbria Healthcare NHS Foundation Trust, Court of Appeal, 10 July 2020
23 Jul 2020
Reliance on professional advice re employment intermediaries returns premium icon
Fastklean Ltd (TC7773)
23 Jul 2020
Liability to register for VAT premium icon
L Nguyen (TC7705)
21 Jul 2020
Decision to bring civil or criminal proceedings lies with HMRC premium icon
L Hackett v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 July 2020
17 Jul 2020
Married women’s reduced rate election premium icon
L Terry (TC7745)
17 Jul 2020
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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