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Tax cases

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Disputed VAT payable as a condition of appeal premium icon
Snow Factor Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2019
 
25 Mar 2019
Consideration of alleged carelessness of accountant premium icon
CRC v W and H Ritchie, Upper Tribunal (Tax and Chancery Chamber), 12 March 2019
 
25 Mar 2019
Relief for payment under guarantee premium icon
G Eccles (TC6978)
 
25 Mar 2019
Application of IR35 to presenter’s television contract premium icon
Albatel Ltd (TC7045)
25 Mar 2019
Expenditure on haulage equipment was not deductible under CTA 2009, s 68 premium icon
Turners (Soham) Ltd (TC6997)
18 Mar 2019
Refusal to grant permission to make a late appeal premium icon
D Peters (known as I Jones) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 February 2019
18 Mar 2019
Taxi firm acted as agent or principal? premium icon
Bryn Williams (TC6963)
18 Mar 2019
Incorrect claim for property expenses premium icon
P Negka (TC6966)
18 Mar 2019
Reliance on a third party and reasonable excuse premium icon
I Coll (TC6971) 
18 Mar 2019
Decision not to code out underpayment was flawed premium icon
M Rich (TC7001)
18 Mar 2019
Bare trustee was not liable to notify or to tax premium icon
L Tang (TC6965)
11 Mar 2019
Information notices on UK taxpayers living abroad premium icon
R (on the application of T Jimenez) v CRC, Court of Appeal, 31 January 2019
11 Mar 2019
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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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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