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Tax cases

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Liability of grilled ciabatta rolls and baked breakfast muffins premium icon
Eat Ltd (TC6953)
25 Feb 2019
Was there a single trade or two businesses in place? premium icon
Darren Vaughan (TC6910)
19 Feb 2019
Treatment of taxable and exempt supplies premium icon
DCM (Optical Holdings) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 December 2018
19 Feb 2019
Fees paid by a subsidiary to third party suppliers premium icon
CRC v Tesco Freetime and Tesco plc, Upper Tribunal (Tax and Chancery Chamber), 24 January 2019
19 Feb 2019
Eligibility of a silo built to store grain before sale premium icon
S May and another (TC6928)
19 Feb 2019
Security for payment of future PAYE and VAT liabilities premium icon
D Smith (TC6936)
19 Feb 2019
Who was the promoter of a notifiable arrangement? premium icon
HMRC v Curzon Capital Ltd (TC6949)
19 Feb 2019
Whether there was a contract of service or for services premium icon
Petrol Services Ltd (TC6907)
11 Feb 2019
Treatment of partnership profits distributed to traders premium icon
CRC v Investec Asset Finance plc and Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 19 December 2018
 
11 Feb 2019
Scheme to generate capital losses premium icon
A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019
11 Feb 2019
Request to leave the flat rate scheme retrospectively premium icon
Apex Vehicle Management Ltd (TC6911)
11 Feb 2019
No proof that notice to file was dispatched premium icon
G Pantelli (TC6929)
11 Feb 2019
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Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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