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Tax cases

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Allowable input tax for the flat rate scheme premium icon

The Great Escape Game Ltd (TC7375)

 
10 Nov 2019
Claims to carry back losses premium icon

B Knibbs and others v CRC; R (on the application of R Astley and others) v CRC, Court of Appeal, 17 October 2019

 
10 Nov 2019
Failure to pay tax because of lack of awareness premium icon

Tysim Holdings Ltd (TC7389)

 
10 Nov 2019
Genuine belief that the tax return had been filed premium icon

A Georgiou (TC7243)

 
10 Nov 2019
No repayment due under the new system premium icon

E Grotlin (FTSTC12)

 
10 Nov 2019
Series of engagements under framework agreements premium icon

Canal Street Productions Ltd (TC7422)

 
10 Nov 2019
Pensions liberation scheme and unauthorised payment charge premium icon

G West (TC7385)

 
04 Nov 2019
Was the company making business supplies?

Babylon Farm Ltd (TC7356)

 
04 Nov 2019
Expenditure on plant and machinery in rental properties premium icon

H Tevfik (TC7383)

 
31 Oct 2019
Penalties for inaccuracies in return premium icon

H Wiesenfeld, A Strom v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 October 2019

 
31 Oct 2019
Broadcaster's services provided through a personal service company premium icon

Christa Ackroyd Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 October 2019

 
30 Oct 2019
Treatment of reward payments to crowdfunding investors

Lunar Missions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2019

 
23 Oct 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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