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Tax cases

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Contributions made after pension scheme fixed protection given premium icon

Hymanson (TC6815)

11 Dec 2018
Correct imposition of six-month and 12-month penalties premium icon

S Jagger (TC6774)

03 Dec 2018
Scope of income in double taxation treaty premium icon

Fowler v CRC, Court of Appeal, 15 November 2018

03 Dec 2018
Notification to fix pension lifetime allowance premium icon

B Townley (TC6775)

03 Dec 2018
Employment intermediary conditions premium icon

Leverton Search Ltd (TC6786)

03 Dec 2018
Incorrect VAT certificate for builder services premium icon

Marlow Rowing Club (TC6803)

03 Dec 2018
Application for disclosure of documents premium icon

Addo (TC6700)

27 Nov 2018
Gift with reservation of benefit premium icon

Viscount Hood (executor of the estate of Diana, Lady Hood) v CRC, Court of Appeal, 30 October 2018

27 Nov 2018
Third-party information notice premium icon

Mr E and three corporate applicants (TC6754)

27 Nov 2018
Requirement to provide security premium icon

UBI Ltd (TC6771)

27 Nov 2018
Omission of sales invoices from return was deliberate premium icon

Promo International Ltd (TC6787)

27 Nov 2018
Penalties for late filed real-time information returns premium icon

Vasco Properties (TC6801)

27 Nov 2018
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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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