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Tax cases

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Unreasonable behaviour in late withdrawal of appeal premium icon
CRC v Marshall Glover Ltd and CLB Coopers (TC7110)
10 Jun 2019
Exemption for leasing or letting of immovable property premium icon
CRC v Fortyseven Park Street Ltd, Court of Appeal, 17 May 2019
03 Jun 2019
Exploitation activities include decommissioning premium icon
C Dunne (TC6979)
03 Jun 2019
Entitlement to entrepreneurs’ relief on sale of shares premium icon
S Warshaw (TC7107)
03 Jun 2019
Rollover relief on conversion of corporate bonds premium icon
Hancock and another v CRC, Supreme Court, 22 May 2019
03 Jun 2019
Discovery assessment invalid premium icon
CRC v Tooth, Court of Appeal, 15 May 2019
03 Jun 2019
Relief for work in the course of a property development trade premium icon
Hopscotch (TC7127)
24 May 2019
Proportionality of penalties imposed for late returns premium icon
B Edwards v CRC, Upper Tribunal (Tax and Chancery Chamber),1 May 2019
24 May 2019
Extension of time limit to permit a late appeal premium icon
Buckingham Bingo Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 May 2012
24 May 2019
Effective date of registration premium icon
D Potts (TC7076) 
24 May 2019
Calculation of top slicing relief on a chargeable event premium icon
Marina Silver (TC7103)
24 May 2019
Failure to report non-resident return for property sale premium icon
R and R Kirsopp (TC7064)
20 May 2019
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NEWS premium icon
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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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CASES premium icon
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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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