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Management costs of an endowment fund are not taxable transactions premium icon
CRC v Chancellor, Master and Scholars of the University of Cambridge (C-316/18), Court of Justice of the EU, 3 July 2019
15 Jul 2019
Representations should be made before applying for judicial review premium icon
The Queen on the application of Mrs S Archer v HMRC, Court of Appeal, 18 June 2019
08 Jul 2019
Liability of a business with no records premium icon
P Bagshaw (TC7139)
08 Jul 2019
No reasonable excuse for late returns premium icon
G Mason (TC7162)
08 Jul 2019
Hypothetical contract between the hospital and the doctor premium icon
George Mantides Ltd (TC7202)
08 Jul 2019
Time limit for submitting claims premium icon
CRC v Dundas Heritable Ltd, Upper Tribunal (Tax and Chancery Chamber), 2 July 2019
08 Jul 2019
Compatibility with EU law of intra-group disposals premium icon
Gallaher Ltd (TC7055)
01 Jul 2019
Personal liability notice related to company’s late registration premium icon
S Chmiel (TC7112)
01 Jul 2019
Entitlement to losses from dissolved partnership premium icon
D Shanks (TC7118)
01 Jul 2019
Supply of cars to employees under salary sacrifice scheme premium icon
Northumbria Healthcare NHS Foundation Trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 June 2019
01 Jul 2019
Input tax on building let to the students’ union premium icon
The Glasgow School of Art v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 June 2019
01 Jul 2019
Central management and control of companies premium icon
Development Securities and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 June 2019
25 Jun 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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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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