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Management costs of an endowment fund are not taxable transactions premium icon
CRC v Chancellor, Master and Scholars of the University of Cambridge (C-316/18), Court of Justice of the EU, 3 July 2019
15 Jul 2019
Representations should be made before applying for judicial review premium icon
The Queen on the application of Mrs S Archer v HMRC, Court of Appeal, 18 June 2019
08 Jul 2019
Liability of a business with no records premium icon
P Bagshaw (TC7139)
08 Jul 2019
No reasonable excuse for late returns premium icon
G Mason (TC7162)
08 Jul 2019
Hypothetical contract between the hospital and the doctor premium icon
George Mantides Ltd (TC7202)
08 Jul 2019
Time limit for submitting claims premium icon
CRC v Dundas Heritable Ltd, Upper Tribunal (Tax and Chancery Chamber), 2 July 2019
08 Jul 2019
Compatibility with EU law of intra-group disposals premium icon
Gallaher Ltd (TC7055)
01 Jul 2019
Personal liability notice related to company’s late registration premium icon
S Chmiel (TC7112)
01 Jul 2019
Entitlement to losses from dissolved partnership premium icon
D Shanks (TC7118)
01 Jul 2019
Supply of cars to employees under salary sacrifice scheme premium icon
Northumbria Healthcare NHS Foundation Trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 June 2019
01 Jul 2019
Input tax on building let to the students’ union premium icon
The Glasgow School of Art v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 June 2019
01 Jul 2019
Central management and control of companies premium icon
Development Securities and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 June 2019
25 Jun 2019
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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