Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
388
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Advance payments related to price
Turkish Food Supplies Ltd (
TC9505
)
Transfer of assets abroad rules apply to rent-free occupation
A Moran (
TC9521
)
No prejudice to taxpayer to extend time limit
S Lloyd (
TC9527
)
Entrepreneurs’ relief not available on disposals
T Eyre and others (
TC9530
)
Taxpayer’s misplaced belief was no excuse
A Hussain (
TC9525
)
Product was similar to a potato crisp
Walkers Snack Foods Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 May 2025
Taxpayer’s actions were reasonable
D Howarth (
TC9508
)
Vitamin drips are a medical treatment
Get A Drip Ltd (
TC9509
)
Consideration from capital reduction was income
P Hunt and others (
TC9519
)
Adequate information was available to HMRC
Realbuzz Group Ltd (
TC9502
)
Company’s liquidation is no excuse for failure to notify
CRC v Industria Umbrella Ltd (in liquidation) (
TC9503
)
No zero rating for long-term residential care unit
NHS Ayrshire & Arran Health Board (
TC9511
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
388
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
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
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
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
MOST POPULAR
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