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Tax cases

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Tax treatment of sale of surgeon’s business premium icon
R Villar (TC6983)
 
01 Apr 2019
Penalty for late paid balancing payment premium icon
C Jones (TC6991)
 
01 Apr 2019
Late appeals against penalties for late return and payment premium icon
M Smith (TC7000)
 
01 Apr 2019
Input tax on legal fees incurred by director premium icon
Praesto Consulting Ltd v CRC, Court of Appeal, 11 March 2019
01 Apr 2019
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
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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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