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Tax cases

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Was there a single trade or two businesses in place? premium icon
Darren Vaughan (TC6910)
19 Feb 2019
Treatment of taxable and exempt supplies premium icon
DCM (Optical Holdings) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 December 2018
19 Feb 2019
Fees paid by a subsidiary to third party suppliers premium icon
CRC v Tesco Freetime and Tesco plc, Upper Tribunal (Tax and Chancery Chamber), 24 January 2019
19 Feb 2019
Eligibility of a silo built to store grain before sale premium icon
S May and another (TC6928)
19 Feb 2019
Security for payment of future PAYE and VAT liabilities premium icon
D Smith (TC6936)
19 Feb 2019
Who was the promoter of a notifiable arrangement? premium icon
HMRC v Curzon Capital Ltd (TC6949)
19 Feb 2019
Whether there was a contract of service or for services premium icon
Petrol Services Ltd (TC6907)
11 Feb 2019
Treatment of partnership profits distributed to traders premium icon
CRC v Investec Asset Finance plc and Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 19 December 2018
 
11 Feb 2019
Scheme to generate capital losses premium icon
A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019
11 Feb 2019
Request to leave the flat rate scheme retrospectively premium icon
Apex Vehicle Management Ltd (TC6911)
11 Feb 2019
No proof that notice to file was dispatched premium icon
G Pantelli (TC6929)
11 Feb 2019
Is a brownie a cake or confectionery? premium icon
Pulsin’ Ltd (TC6909)
04 Feb 2019
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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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