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Tax cases

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Dispute on consideration received for property disposal premium icon
J Sage (TC7174)
29 Jul 2019
Reasonable excuse for late filed return premium icon
H Adeokun (TC7190)
29 Jul 2019
Late filed partnership return due to illness premium icon
Ansham White Solicitors (TC7194)
29 Jul 2019
Correct approach to quantifying potential lost revenue premium icon
CRC v J Robertson, Upper Tribunal (Tax and Chancery Chamber), 2 July 2019
22 Jul 2019
Permission to make a late appeal premium icon
CRC v M Katib, Upper Tribunal (Tax and Chancery Chamber), 19 June 2019
22 Jul 2019
Evidence required to show penalties had been served premium icon
ESE Rendering Ltd (TC7137)
22 Jul 2019
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
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Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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