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Tax cases

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Lawfulness of an informal investigation by HMRC premium icon
R on the application of JJ Management LLP and others v CRC and another, Queen’s Bench Division, 25 July 2019
12 Aug 2019
Notice of enquiry into taxpayer’s return sent to agent premium icon
 W Tinkler v CRC, Court of Appeal, 31 July 2019
12 Aug 2019
Lack of awareness of need to file a self-assessment return premium icon
T Mahood (TC7188) 
05 Aug 2019
Payroll services provided by a charity to disabled people premium icon
Cheshire Centre for Independent Living (TC7182)
05 Aug 2019
Relevance of HMRC's conduct before lodging an appeal premium icon
Distinctive Care v CRC, Court of Appeal, 13 June 2019 
05 Aug 2019
Input tax on purchase of SFP units is deductible premium icon
 CRC v Frank A Smart & Son Ltd, Supreme Court, 29 July 2019
05 Aug 2019
Permission to make late appeal premium icon
Sood (TC7196) 
05 Aug 2019
Right to receive loan notes superseded by deed of variation premium icon
D Briggs, M Whitehill, S Knight, Trustees of the Briggs Accumulation and Maintenance Trust (TC7166)
29 Jul 2019
Insurance services supplied direct or as an intermediary premium icon
Safestore Ltd (TC7115) 
29 Jul 2019
Application granted but not enforced premium icon
P Wheeler (TC7164)
29 Jul 2019
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
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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