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Tax cases

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Claim for overpaid tax after contract rescinded premium icon
D and S Smallman (TC6826)
28 Jan 2019
Timing and best judgment premium icon
Neil Edgell (TC6853)
28 Jan 2019
Validity of retrospective penalty notices premium icon
Advantage Business Finance Ltd (TC6926)
28 Jan 2019
Repayment of output tax and unjust enrichment premium icon
Anglian Water Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 December 2018
28 Jan 2019
Taxpayer had reasonable excuse for issuing zero-rated certificate premium icon

CRC v Greenisland Football Club, Upper Tribunal (Tax and Chancery Chamber), 18 December 2018

22 Jan 2019
Payment did not qualify for post-cessation trade relief premium icon

D Sinclair (TC6873)

22 Jan 2019
Jurisdiction over HMRC’s refusal to accept returns premium icon

J Huntley (TC6893)

22 Jan 2019
Confusion over taxpayer’s address premium icon

O Wincott (TC6919)

22 Jan 2019
APN not abuse of power despite invalidating existing tax postponement agreements premium icon

Dickinson and others v CRC, Court of Appeal, 18 December 2018

14 Jan 2019
Change in functional currency and UK GAAP premium icon
Ball UK Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 December 2018
14 Jan 2019
Exemption for management of special investment funds premium icon
BlackRock Investment Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 December 2018
14 Jan 2019
Penalties for deliberate not concealed errors premium icon

Sacutia Healthcare Ltd (TC6844)

14 Jan 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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