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Tax cases

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Late registration and flat rate scheme premium icon
Peter Hartigan trading as Striking Iron (TC7109)
17 Jun 2019
Failure to take corrective action after a follower notice premium icon
G Corrado (TC7114)
17 Jun 2019
Registration set up on behalf of taxpayer by agency premium icon
R Solomon (TC7133)
17 Jun 2019
Was a company a tax adviser for MLR purposes? premium icon
Online Tax Rebate Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 May 2019
10 Jun 2019
Overpaid car parking fees premium icon
National Car Parks Ltd v CRC, Court of Appeal, 20 May 2019
 
10 Jun 2019
Tax charge on unauthorised payment premium icon
C Franklin (TC7079)
10 Jun 2019
Unreasonable behaviour in late withdrawal of appeal premium icon
CRC v Marshall Glover Ltd and CLB Coopers (TC7110)
10 Jun 2019
Exemption for leasing or letting of immovable property premium icon
CRC v Fortyseven Park Street Ltd, Court of Appeal, 17 May 2019
03 Jun 2019
Exploitation activities include decommissioning premium icon
C Dunne (TC6979)
03 Jun 2019
Entitlement to entrepreneurs’ relief on sale of shares premium icon
S Warshaw (TC7107)
03 Jun 2019
Rollover relief on conversion of corporate bonds premium icon
Hancock and another v CRC, Supreme Court, 22 May 2019
03 Jun 2019
Discovery assessment invalid premium icon
CRC v Tooth, Court of Appeal, 15 May 2019
03 Jun 2019
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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble
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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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