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Tax cases

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Incorrect claim for property expenses premium icon
P Negka (TC6966)
18 Mar 2019
Reliance on a third party and reasonable excuse premium icon
I Coll (TC6971) 
18 Mar 2019
Decision not to code out underpayment was flawed premium icon
M Rich (TC7001)
18 Mar 2019
Bare trustee was not liable to notify or to tax premium icon
L Tang (TC6965)
11 Mar 2019
Information notices on UK taxpayers living abroad premium icon
R (on the application of T Jimenez) v CRC, Court of Appeal, 31 January 2019
11 Mar 2019
Availability of cars and fuel to directors premium icon
Harrison; Solway; Harrison Solway Logistics Ltd (TC6956)
11 Mar 2019
Wrong flat rate percentages and default surcharges premium icon
JCA Seminars Ltd (TC6964)
11 Mar 2019
Penalties on homeless taxpayer for failure to file premium icon
K Pokorowski (TC6970)
11 Mar 2019
Was discovery stale by the time an assessment was issued? premium icon
R Atherton v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2019
04 Mar 2019
Interpretation of VATA 1994, s 84(10) premium icon
Metropolitan International Schools v CRC, Court of Appeal, 14 February 2019
 
04 Mar 2019
Premiums on insurance policies paid by employer premium icon
Macleod and Mitchell Contractors Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 February 2019
 
04 Mar 2019
Higher rate for additional residential properties premium icon
P N Bewley (TC6951)
 
04 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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CASES premium icon
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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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