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Tax cases

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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
Relief for payment under guarantee premium icon
G Eccles (TC6978)
 
25 Mar 2019
Application of IR35 to presenter’s television contract premium icon
Albatel Ltd (TC7045)
25 Mar 2019
Expenditure on haulage equipment was not deductible under CTA 2009, s 68 premium icon
Turners (Soham) Ltd (TC6997)
18 Mar 2019
Refusal to grant permission to make a late appeal premium icon
D Peters (known as I Jones) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 February 2019
18 Mar 2019
Taxi firm acted as agent or principal? premium icon
Bryn Williams (TC6963)
18 Mar 2019
Incorrect claim for property expenses premium icon
P Negka (TC6966)
18 Mar 2019
Reliance on a third party and reasonable excuse premium icon
I Coll (TC6971) 
18 Mar 2019
Decision not to code out underpayment was flawed premium icon
M Rich (TC7001)
18 Mar 2019
Bare trustee was not liable to notify or to tax premium icon
L Tang (TC6965)
11 Mar 2019
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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