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Tax cases

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Special circumstances for late filed return premium icon

F Mohammed (TC6589)

18 Sep 2018
Entitlement to exemption from online filing of returns premium icon

Glen Lyn Generations Ltd and Exmoor Coast Boat Cruises Ltd (TC6596)

18 Sep 2018
Penalty to take corrective action on follower notice premium icon

R Cullen (TC6603)

18 Sep 2018
Validity of assessment relating to unauthorised surcharge premium icon

I Matthews (TC6674)

18 Sep 2018
Rollover relief claim on house built on farm premium icon

M and S Bell (TC6575)

11 Sep 2018
Late filed non-resident capital gains tax return premium icon

A and R Bradshaw (TC6582)

11 Sep 2018
Proof of posting premium icon

H Chattun (TC6587)

11 Sep 2018
Unauthorised payments from pension scheme to company premium icon

P Crossfield (TC6592)

11 Sep 2018
Liability of a guest house to register premium icon

T Hughes (TC6609)

11 Sep 2018
Need to establish a distinct break for non-residence in the UK premium icon

J Glyn (TC6452)

04 Sep 2018
The issue of bidding credits is a supply in its own right premium icon

Marcandi (trading as Madbid) v CRC, Court of Justice of the EU, 5 July 2018

04 Sep 2018
Lack of invoices to show VAT on taxable supplies premium icon

Zipvit Ltd v CRC, Court of Appeal, 29 June 2018

04 Sep 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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