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Tax cases

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Eligibility of Botox, injectable and nail fungal treatments for exemption premium icon

Skin Rich Ltd (TC7310)

 
22 Oct 2019
Relief under IHTA 1984, s 23 applies to Jersey trust

Routier and another v CRC, Supreme Court, 16 October 2019

 
22 Oct 2019
Tax adviser’s alleged dishonest conduct

C Rodgers (TC7380)

 
22 Oct 2019
Application that arrangements were notifiable under DOTAS premium icon

CRC v EDF Tax (in creditors’ voluntary liquidation) (TC7381)

 
20 Oct 2019
Application to make a late appeal premium icon

D Modi (TC7393)

 
20 Oct 2019
Eligibility of a cricket club for zero rating on construction of a pavilion premium icon

Eynsham Cricket Club v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 October 2019

 
20 Oct 2019
Misleading information from HMRC premium icon
C Shenstone; G White; H White (TC7378) 
20 Oct 2019
Penalties for late filed corporation tax returns premium icon

Tillzane Scaffolding Ltd (TC7369)

 
20 Oct 2019
Writing down allowances on market value premium icon

Inmarsat Global Ltd (TC7351)

 
20 Oct 2019
Treatment of manufactured overseas dividends premium icon

CRC v Coal Staff Superannuation Scheme Trustees Ltd, Court of Appeal, 3 October 2019

 
09 Oct 2019
Application to reinstate appeal premium icon

B Nowroozi (TC7327)

 
08 Oct 2019
Disposal of land and business premium icon

The Leeds Cricket Football and Athletic Co Ltd (TC7362)

 
08 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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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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