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Loyalty bonus payments are subject to tax
CRC v Hargreaves Lansdown Asset Management Ltd, Upper Tribunal (Tax and Chancery Chamber),
9 August 2019
Claim for in-house non-legally qualified officer
J Walsh (
TC7178
)
Right to deduct costs of litigation
N Gray (
TC7208
)
Taxpayer’s errors were a mix of careless and deliberate
D Scott (
TC7228
)
Entitlement to losses on property dealings
G Lim (
TC7248
)
Third party notice in respect of non-resident individuals
CRC ex parte Mr and Mrs PQ (
TC7199
)
Treatment of employee theft as a ‘bad debt relief’ claim
Total Catering Equipment Ltd (
TC7184
)
Lawfulness of an informal investigation by HMRC
R on the application of JJ Management LLP and others v CRC and another,
Queen’s Bench Division
, 25 July 2019
Notice of enquiry into taxpayer’s return sent to agent
W Tinkler v CRC,
Court of Appeal
, 31 July 2019
Lack of awareness of need to file a self-assessment return
T Mahood (
TC7188
)
Payroll services provided by a charity to disabled people
Cheshire Centre for Independent Living (
TC7182
)
Relevance of HMRC's conduct before lodging an appeal
Distinctive Care v CRC,
Court of Appeal
, 13 June 2019
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Record haul of tax and National Insurance for the exchequer
Spotlight on property business arrangements with indemnities
Rate of electricity generator levy to increase due to Middle East crisis
Campaign to reunite young people with forgotten child trust funds
Changes to overlap relief online service from 1 June
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Payments conferred a gratuitous benefit
Payment to EBT did not constitute earnings
No need to alert taxpayer to alternative evidence
Disputed director’s loan account was written off
Discovery assessment was invalid
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This week's opinion: 30 April 2026
Record haul of tax and National Insurance for the exchequer
Spotlight on property business arrangements with indemnities
Rate of electricity generator levy to increase due to Middle East crisis
Campaign to reunite young people with forgotten child trust funds