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Is a brownie a cake or confectionery?
Pulsin’ Ltd (
TC6909
)
Nature of property business
Thornton Heath LLP (
TC6831
)
Application to attend hearing for approval of Sch 36 notices
X Ltd, Y Ltd, Z Ltd (
TC6846
)
Failure to notify chargeability
M Redman (
TC6857
)
Only or main residence relief claim on property sale
S Booth (
TC6904
)
Information notices under FA 2008, Sch 36
C Holmes; A Knight (
TC6824
)
Penalties for failure to file nil returns
Tarrant Howl Ltd (
TC6788
)
Claim for overpaid tax after contract rescinded
D and S Smallman (
TC6826
)
Timing and best judgment
Neil Edgell (
TC6853
)
Validity of retrospective penalty notices
Advantage Business Finance Ltd (
TC6926
)
Repayment of output tax and unjust enrichment
Anglian Water Services Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber),
27 December 2018
Taxpayer had reasonable excuse for issuing zero-rated certificate
CRC v Greenisland Football Club,
Upper Tribunal
(Tax and Chancery Chamber), 18 December 2018
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Small income tax cut for low earners
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Liability of cooked rotisserie chickens
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Place of effective management was in the UK
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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