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Tax cases

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Reasonable excuse for late payment premium icon
P Farrell (TC7042) 
08 Apr 2019
Availability of car for director’s private use premium icon
Aegis Vision Ltd; S Agarwal (TC7038)
 
08 Apr 2019
Regulation of welfare services in devolved states premium icon
CRC v The Learning Centre (Romford) Ltd; CRC v LIFE Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 23 January 2019 
08 Apr 2019
Group claims for overpaid tax premium icon
Lloyds Banking Group Ltd and others v CRC, Court of Appeal, 21 March 2019 
08 Apr 2019
Managed service company status confirmed premium icon
Christianuyi Ltd and others v CRC, Court of Appeal, 19 March 2019
08 Apr 2019
Loan scheme should have been notified premium icon
HMRC v Hyrax Resourcing Ltd and others (TC7025)
01 Apr 2019
Tax treatment of sale of surgeon’s business premium icon
R Villar (TC6983)
 
01 Apr 2019
Penalty for late paid balancing payment premium icon
C Jones (TC6991)
 
01 Apr 2019
Late appeals against penalties for late return and payment premium icon
M Smith (TC7000)
 
01 Apr 2019
Input tax on legal fees incurred by director premium icon
Praesto Consulting Ltd v CRC, Court of Appeal, 11 March 2019
01 Apr 2019
Nature of interest paid to creditors premium icon
CRC v Joint Administrators of Lehman Brothers International (Europe) (in administration), Supreme Court, 13 March 2019
 
25 Mar 2019
Disputed VAT payable as a condition of appeal premium icon
Snow Factor Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2019
 
25 Mar 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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CASES premium icon
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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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