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Tax cases

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Omission of output tax on property sale premium icon
Faux Properties (A Partnership) (TC7051)
 
13 May 2019
Nature of company buyback of shares premium icon
B Khan (TC7052)
 
13 May 2019
Penalties for non-compliance with information notice premium icon
B Surtees (TC7061)
13 May 2019
Classification of vehicles supplied to employees premium icon
CRC v N Payne, C Garbett, Coca-Cola European Partners GB Ltd, Upper Tribunal (Tax and Chancery Chamber), 22 March 2019
03 May 2019
Social security regulations and personal service companies premium icon
Big Bad Wolff Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 April 2019
 
03 May 2019
Payment was not made under a guarantee of a loan premium icon
R Dennis (TC6868)
03 May 2019
Reason to suspect there is underassessed tax premium icon
M and F Hegarty (TC6908)
03 May 2019
Interest on accounts beneficially owned premium icon
Sean Kirby (TC7054)
03 May 2019
Appeal against partner payment notice penalty premium icon
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
29 Apr 2019
Ordinary share capital and loss of entrepreneurs’ relief premium icon
Philip Hunt (TC7057)
29 Apr 2019
Eligible body for the purposes of exempt supplies of education premium icon
SAE Education Ltd v CRC, Supreme Court, 20 March 2019
23 Apr 2019
Validity of penalty for MTIC fraud premium icon
Butt v CRC, Court of Appeal, 3 April 2019
23 Apr 2019
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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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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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