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Tax cases

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Application to amend the effective date of registration premium icon
SP Henson Engineering Ltd (TC6957)
 
04 Mar 2019
Amount to be brought into account on fixtures claim premium icon
Glais House Care Ltd (TC6945)
25 Feb 2019
Group relief claim after receiver appointed premium icon
Farnborough Airport Properties Company and another v CRC, Court of Appeal, 8 February 2019
25 Feb 2019
Failure to comply with promoter information notices premium icon
HMRC v Connaught Corporate Solutions Ltd (TC6797)
 
25 Feb 2019
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
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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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