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Tax cases

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Failure to take corrective action after a follower notice premium icon
G Corrado (TC7114)
17 Jun 2019
Registration set up on behalf of taxpayer by agency premium icon
R Solomon (TC7133)
17 Jun 2019
Was a company a tax adviser for MLR purposes? premium icon
Online Tax Rebate Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 May 2019
10 Jun 2019
Overpaid car parking fees premium icon
National Car Parks Ltd v CRC, Court of Appeal, 20 May 2019
 
10 Jun 2019
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
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Readers’ forum: Gifts out of irregular income Readers’ forum: Late payment penalties – how can this be resolved? Readers’ forum: Saving the pennies Readers’ forum: Can my company issue a tax invoice after deregistration? New queries: 30 April 2026
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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 premium icon
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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
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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
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