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Tax cases

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Tax treatment of mis-selling redress payment premium icon
A and E Lovell (TC6938)
 
25 Feb 2019
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
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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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