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Tax cases

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Application for costs to be on an indemnity basis premium icon
Ad Hoc Management (TC7143)
22 Jul 2019
Dance lessons qualify for the private tuition exemption premium icon
Anna Cook (TC7149)
22 Jul 2019
Tax payment reallocated without taxpayer’s knowledge premium icon
M Appiah (TC7159)
22 Jul 2019
Treatment of ‘free’ bottle of wine supplied with three food items premium icon
Marks and Spencer plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 June 2019
15 Jul 2019
Lack of mutuality of obligation premium icon
Kickabout Productions Ltd (TC7230)
15 Jul 2019
Requirements to issue penalties premium icon
M Harrison and S Ross (FTSTC 5)
15 Jul 2019
Management costs of an endowment fund are not taxable transactions premium icon
CRC v Chancellor, Master and Scholars of the University of Cambridge (C-316/18), Court of Justice of the EU, 3 July 2019
15 Jul 2019
Representations should be made before applying for judicial review premium icon
The Queen on the application of Mrs S Archer v HMRC, Court of Appeal, 18 June 2019
08 Jul 2019
Liability of a business with no records premium icon
P Bagshaw (TC7139)
08 Jul 2019
No reasonable excuse for late returns premium icon
G Mason (TC7162)
08 Jul 2019
Hypothetical contract between the hospital and the doctor premium icon
George Mantides Ltd (TC7202)
08 Jul 2019
Time limit for submitting claims premium icon
CRC v Dundas Heritable Ltd, Upper Tribunal (Tax and Chancery Chamber), 2 July 2019
08 Jul 2019
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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation
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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins
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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence
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