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Dance lessons qualify for the private tuition exemption
Anna Cook (
TC7149
)
Tax payment reallocated without taxpayer’s knowledge
M Appiah (
TC7159
)
Treatment of ‘free’ bottle of wine supplied with three food items
Marks and Spencer plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 27 June 2019
Lack of mutuality of obligation
Kickabout Productions Ltd (
TC7230
)
Requirements to issue penalties
M Harrison and S Ross
(
FTSTC 5
)
Management costs of an endowment fund are not taxable transactions
CRC v Chancellor, Master and Scholars of the University of Cambridge (C-316/18),
Court of Justice of the EU
, 3 July 2019
Representations should be made before applying for judicial review
The Queen on the application of
Mrs S Archer v HMRC,
Court of Appeal
, 18 June 2019
Liability of a business with no records
P Bagshaw (
TC7139
)
No reasonable excuse for late returns
G Mason (
TC7162
)
Hypothetical contract between the hospital and the doctor
George Mantides Ltd (
TC7202
)
Time limit for submitting claims
CRC v Dundas Heritable Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 2 July 2019
Compatibility with EU law of intra-group disposals
Gallaher Ltd (
TC7055
)
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NEWS
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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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CASES
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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
MOST POPULAR
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