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Tax cases

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Consideration of alleged carelessness of accountant premium icon
CRC v W and H Ritchie, Upper Tribunal (Tax and Chancery Chamber), 12 March 2019
 
25 Mar 2019
Relief for payment under guarantee premium icon
G Eccles (TC6978)
 
25 Mar 2019
Application of IR35 to presenter’s television contract premium icon
Albatel Ltd (TC7045)
25 Mar 2019
Expenditure on haulage equipment was not deductible under CTA 2009, s 68 premium icon
Turners (Soham) Ltd (TC6997)
18 Mar 2019
Refusal to grant permission to make a late appeal premium icon
D Peters (known as I Jones) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 February 2019
18 Mar 2019
Taxi firm acted as agent or principal? premium icon
Bryn Williams (TC6963)
18 Mar 2019
Incorrect claim for property expenses premium icon
P Negka (TC6966)
18 Mar 2019
Reliance on a third party and reasonable excuse premium icon
I Coll (TC6971) 
18 Mar 2019
Decision not to code out underpayment was flawed premium icon
M Rich (TC7001)
18 Mar 2019
Bare trustee was not liable to notify or to tax premium icon
L Tang (TC6965)
11 Mar 2019
Information notices on UK taxpayers living abroad premium icon
R (on the application of T Jimenez) v CRC, Court of Appeal, 31 January 2019
11 Mar 2019
Availability of cars and fuel to directors premium icon
Harrison; Solway; Harrison Solway Logistics Ltd (TC6956)
11 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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