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Tax cases

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Recovery of tax held incompatible with EU law premium icon

Jazztel plc (as test claimant for group litigation order issues 9A, 9B and 10) v CRC, Chancery Division, 17 July 2018

04 Sep 2018
Recovery on leasing machinery to associate premium icon

JDI International Leasing Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 July 2018

04 Sep 2018
Surcharges for late payment of notices premium icon

P Alleyne (TC6568)

04 Sep 2018
Loans made to a company that was unable to repay premium icon

CJ Wildbird Foods Ltd (TC6556)

21 Aug 2018
Application to admit new evidence premium icon

Kyriakos Karoulla trading as Brockley’s Rock v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 August 2018

21 Aug 2018
Class 1A National Insurance on fuel provided to employees premium icon

Exel Computer Systems plc (TC6561)

21 Aug 2018
Liability of salary sacrifices premium icon

Pertemps Ltd (TC6583)

21 Aug 2018
Penalty for late payment of accelerated payment notice premium icon

R Lee (TC6602)

21 Aug 2018
Supply of staff or introductory services? premium icon

Adecco and others v CRC, Court of Appeal, 30 July 2018

14 Aug 2018
Valid notice to file a tax return premium icon

C Shaw (TC6547)

14 Aug 2018
Sideways relief on losses arising in avoidance scheme premium icon

E Thomson, T Worsfold, R Mungavin (TC6598)

14 Aug 2018
HMRC decision to require security for PAYE liability premium icon

Boship Lions Farm Hotel Ltd, Mansion Lions Hotel Ltd, Albany Lions Hotel Ltd (TC6613)

14 Aug 2018
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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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