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Tax cases

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Availability of car for director’s private use premium icon
Aegis Vision Ltd; S Agarwal (TC7038)
 
08 Apr 2019
Regulation of welfare services in devolved states premium icon
CRC v The Learning Centre (Romford) Ltd; CRC v LIFE Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 23 January 2019 
08 Apr 2019
Group claims for overpaid tax premium icon
Lloyds Banking Group Ltd and others v CRC, Court of Appeal, 21 March 2019 
08 Apr 2019
Managed service company status confirmed premium icon
Christianuyi Ltd and others v CRC, Court of Appeal, 19 March 2019
08 Apr 2019
Loan scheme should have been notified premium icon
HMRC v Hyrax Resourcing Ltd and others (TC7025)
01 Apr 2019
Tax treatment of sale of surgeon’s business premium icon
R Villar (TC6983)
 
01 Apr 2019
Penalty for late paid balancing payment premium icon
C Jones (TC6991)
 
01 Apr 2019
Late appeals against penalties for late return and payment premium icon
M Smith (TC7000)
 
01 Apr 2019
Input tax on legal fees incurred by director premium icon
Praesto Consulting Ltd v CRC, Court of Appeal, 11 March 2019
01 Apr 2019
Nature of interest paid to creditors premium icon
CRC v Joint Administrators of Lehman Brothers International (Europe) (in administration), Supreme Court, 13 March 2019
 
25 Mar 2019
Disputed VAT payable as a condition of appeal premium icon
Snow Factor Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2019
 
25 Mar 2019
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
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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