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Tax cases

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Expectation that HMRC would follow its own guidance premium icon

The Queen on the application of Vacation Rentals (UK) Ltd (formerly known as the Hoseasons Group Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2018

17 Dec 2018
Application for approval of third-party information notice premium icon

CRC ex parte a taxpayer (TC6710)

17 Dec 2018
Missing years in contribution record premium icon

L Willmott (TC6789)

17 Dec 2018
Application to make late appeal premium icon

Booth (TC6840)

11 Dec 2018
Reasonable excuse for failure to pay APN premium icon

Graham (TC6809)

11 Dec 2018
Was the taxpayer ordinarily resident in the UK? premium icon

A Mackay v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2018

11 Dec 2018
Contributions made after pension scheme fixed protection given premium icon

Hymanson (TC6815)

11 Dec 2018
Correct imposition of six-month and 12-month penalties premium icon

S Jagger (TC6774)

03 Dec 2018
Scope of income in double taxation treaty premium icon

Fowler v CRC, Court of Appeal, 15 November 2018

03 Dec 2018
Notification to fix pension lifetime allowance premium icon

B Townley (TC6775)

03 Dec 2018
Employment intermediary conditions premium icon

Leverton Search Ltd (TC6786)

03 Dec 2018
Incorrect VAT certificate for builder services premium icon

Marlow Rowing Club (TC6803)

03 Dec 2018
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Practice tip: Look after your most important client Readers’ forum: Purchase of garages: is it inevitably a TOGC? Readers’ forum: Director/shareholder withdrawals and VAT issues Readers’ forum: Land ownership dilemma Readers’ forum: Making tax digital work around
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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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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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