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Tax cases

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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
Request for information about litigation costs premium icon

K Gordon v The Information Commissioner and CRC, First-tier Tribunal (General Regulatory Chamber), 15 August 2019

 
04 Dec 2019
Request for court order to buy shares premium icon
Estera Trust (Jersey) Ltd and another v J Singh and others, Chancery Division, 26 July 2019
02 Dec 2019
Plant expenditure in hydroelectric scheme premium icon
CRC v SSE Generation Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 November 2019
 
02 Dec 2019
Claim for relief on gifts of shares to charity premium icon
V Patel and others (TC7404)
 
02 Dec 2019
Parties must share the costs equally premium icon
KS Macmillan and another (TC7408)
 
02 Dec 2019
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Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of electricity generator levy to increase due to Middle East crisis Campaign to reunite young people with forgotten child trust funds Changes to overlap relief online service from 1 June
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Payments conferred a gratuitous benefit Payment to EBT did not constitute earnings No need to alert taxpayer to alternative evidence Disputed director’s loan account was written off Discovery assessment was invalid
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This week's opinion: 30 April 2026 Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of electricity generator levy to increase due to Middle East crisis Campaign to reunite young people with forgotten child trust funds
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