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Tax cases

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Tax charge on unauthorised payment premium icon
C Franklin (TC7079)
10 Jun 2019
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
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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