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Tax cases

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Reason to suspect there is underassessed tax premium icon
M and F Hegarty (TC6908)
03 May 2019
Interest on accounts beneficially owned premium icon
Sean Kirby (TC7054)
03 May 2019
Appeal against partner payment notice penalty premium icon
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
29 Apr 2019
Ordinary share capital and loss of entrepreneurs’ relief premium icon
Philip Hunt (TC7057)
29 Apr 2019
Eligible body for the purposes of exempt supplies of education premium icon
SAE Education Ltd v CRC, Supreme Court, 20 March 2019
23 Apr 2019
Validity of penalty for MTIC fraud premium icon
Butt v CRC, Court of Appeal, 3 April 2019
23 Apr 2019
IR35 does not apply to presenter’s personal service company premium icon
Atholl House Productions Ltd (TC7088)
23 Apr 2019
Penalty imposed for trading while unregistered premium icon
D Martin (TC7035)
15 Apr 2019
Non-resident pension scheme repayment claim premium icon
BAV-TMW-Globaler-Immobilien Spezialfonds (TC6995)
15 Apr 2019
Input tax claim from an associated business to another premium icon
Computational Structural Mechanics Ltd (TC7033)
15 Apr 2019
Voluntary returns rejected premium icon
S Raison (TC7047)
15 Apr 2019
Personal liability notice imposed on director premium icon
N Farrow (TC7048) 
08 Apr 2019
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Practice tip: Look after your most important client Readers’ forum: Purchase of garages: is it inevitably a TOGC? Readers’ forum: Director/shareholder withdrawals and VAT issues Readers’ forum: Land ownership dilemma Readers’ forum: Making tax digital work around
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Top one per cent pay third of income and capital gains tax HMRC raising awareness of making tax digital Advisory panel of industry experts launched by HMRC Dismay as FCA handed sole supervisory AML role Movers & shakers: 30 October 2025
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Public interest not to disclose information Summerhouse is not a single dwelling Permission to appeal on some grounds only Too narrow a view of the purpose of the care Go ahead given for luxury goods business’s late appeal
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This week's opinion: 30 October 2025 Top one per cent pay third of income and capital gains tax HMRC raising awareness of making tax digital Advisory panel of industry experts launched by HMRC Dismay as FCA handed sole supervisory AML role
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