Since 1927 the leading authority on tax law, practice and administration

Tax cases

back pagination icon

Go to page of 393

next pagination icon

SELECT A SUBJECT

All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

I Smith (TC6622); A Rowan-Smith (TC6623)

I Chilvers (TC6686)

S Cole (TC6690)

Ageing process

G Daniels (TC6640)

Expion Silverstone (TC6638)

A Naghshineh (TC6631)

SSE Generation (TC6618)

D Atherley (TC6610)

Bella Figura Ltd (TC6614)

H Armstrong (TC6606)

J White v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 August 2018

Show

12

Results

Go to page of 393

READERS' FORUM premium icon

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

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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

Third slide

Deadline dates for May 2026

CASES

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

MOST POPULAR

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

back to top icon