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Tax cases

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Payment was not made under a guarantee of a loan premium icon
R Dennis (TC6868)
03 May 2019
Reason to suspect there is underassessed tax premium icon
M and F Hegarty (TC6908)
03 May 2019
Interest on accounts beneficially owned premium icon
Sean Kirby (TC7054)
03 May 2019
Appeal against partner payment notice penalty premium icon
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
29 Apr 2019
Ordinary share capital and loss of entrepreneurs’ relief premium icon
Philip Hunt (TC7057)
29 Apr 2019
Eligible body for the purposes of exempt supplies of education premium icon
SAE Education Ltd v CRC, Supreme Court, 20 March 2019
23 Apr 2019
Validity of penalty for MTIC fraud premium icon
Butt v CRC, Court of Appeal, 3 April 2019
23 Apr 2019
IR35 does not apply to presenter’s personal service company premium icon
Atholl House Productions Ltd (TC7088)
23 Apr 2019
Penalty imposed for trading while unregistered premium icon
D Martin (TC7035)
15 Apr 2019
Non-resident pension scheme repayment claim premium icon
BAV-TMW-Globaler-Immobilien Spezialfonds (TC6995)
15 Apr 2019
Input tax claim from an associated business to another premium icon
Computational Structural Mechanics Ltd (TC7033)
15 Apr 2019
Voluntary returns rejected premium icon
S Raison (TC7047)
15 Apr 2019
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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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