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Tax cases

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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
Business premises renovation allowance claim premium icon
London Luton Hotel BPRA Property Fund LLP (TC7059)
25 Jun 2019
Burden of proof in penalty cases premium icon
C Platt (TC7131)
25 Jun 2019
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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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