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Tax cases

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Personal liability notice imposed on director premium icon
N Farrow (TC7048) 
08 Apr 2019
Reasonable excuse for late payment premium icon
P Farrell (TC7042) 
08 Apr 2019
Availability of car for director’s private use premium icon
Aegis Vision Ltd; S Agarwal (TC7038)
 
08 Apr 2019
Regulation of welfare services in devolved states premium icon
CRC v The Learning Centre (Romford) Ltd; CRC v LIFE Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 23 January 2019 
08 Apr 2019
Group claims for overpaid tax premium icon
Lloyds Banking Group Ltd and others v CRC, Court of Appeal, 21 March 2019 
08 Apr 2019
Managed service company status confirmed premium icon
Christianuyi Ltd and others v CRC, Court of Appeal, 19 March 2019
08 Apr 2019
Loan scheme should have been notified premium icon
HMRC v Hyrax Resourcing Ltd and others (TC7025)
01 Apr 2019
Tax treatment of sale of surgeon’s business premium icon
R Villar (TC6983)
 
01 Apr 2019
Penalty for late paid balancing payment premium icon
C Jones (TC6991)
 
01 Apr 2019
Late appeals against penalties for late return and payment premium icon
M Smith (TC7000)
 
01 Apr 2019
Input tax on legal fees incurred by director premium icon
Praesto Consulting Ltd v CRC, Court of Appeal, 11 March 2019
01 Apr 2019
Nature of interest paid to creditors premium icon
CRC v Joint Administrators of Lehman Brothers International (Europe) (in administration), Supreme Court, 13 March 2019
 
25 Mar 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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CASES premium icon
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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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