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Tax cases

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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
No proof that notice to file was dispatched premium icon
G Pantelli (TC6929)
11 Feb 2019
Is a brownie a cake or confectionery? premium icon
Pulsin’ Ltd (TC6909)
04 Feb 2019
Nature of property business premium icon
Thornton Heath LLP (TC6831) 
04 Feb 2019
Application to attend hearing for approval of Sch 36 notices premium icon
X Ltd, Y Ltd, Z Ltd (TC6846)
04 Feb 2019
Failure to notify chargeability premium icon
M Redman (TC6857)
04 Feb 2019
Only or main residence relief claim on property sale premium icon
S Booth (TC6904)
04 Feb 2019
Information notices under FA 2008, Sch 36 premium icon
C Holmes; A Knight (TC6824)
28 Jan 2019
Penalties for failure to file nil returns premium icon
Tarrant Howl Ltd (TC6788)
28 Jan 2019
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Readers’ forum: Gifts out of irregular income Readers’ forum: Late payment penalties – how can this be resolved? Readers’ forum: Saving the pennies Readers’ forum: Can my company issue a tax invoice after deregistration? New queries: 30 April 2026
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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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