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Tax cases

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Default surcharge after problem with direct debit premium icon

Godolphin Management Company Ltd (TC6515)

24 Jul 2018
Penalty for failing to comply with information notice premium icon

S Duncan (TC6526)

24 Jul 2018
Non-payment of accelerated payment notices premium icon

J Fraser (TC6531)

24 Jul 2018
Only or main residence relief claimed on renovated house premium icon

P Lam (TC6540)

24 Jul 2018
Notice to file a return under TMA 1970, s8 premium icon

P Groves (TC6541)

24 Jul 2018
Is there a minimum investment for the seed enterprise investment scheme? premium icon

Oxbotica Ltd (TC6538)

17 Jul 2018
Representative group member must make claims premium icon

CRC v Taylor Clark Leisure plc, Supreme Court, 11 July 2018

17 Jul 2018
Statutory requirements for output tax repayment claims premium icon

Bratt Autoservices Co Ltd v CRC, Court of Appeal, 18 May 2018

17 Jul 2018
Affiliation fees paid by golf clubs premium icon

Abbotsley and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 June 2018

17 Jul 2018
Liability on a sub-sale transaction premium icon

Geering and others (TC6466)

17 Jul 2018
Presence of special circumstances premium icon

A Henderson (TC6528)

10 Jul 2018
Source of interest paid from the UK on a foreign loan premium icon

Ardmore Construction v CRC, Court of Appeal, 21 June 2018

10 Jul 2018
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Transitional gift rule for farmers proposed Tax charity scales up services to prepare for digitalisation Surge in nudge letters sent to crypto traders in 2024-25 Welsh government body settles IR35 dispute Reports expose involvement of accountants in loan charge
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No justification for a late appeal Dispute over form of address used on notice Agency legislation applies to dog handlers’ pay Discretionary interest is not payable NHS trust parking charges are subject to tax
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