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Tax cases

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Is a brownie a cake or confectionery? premium icon
Pulsin’ Ltd (TC6909)
04 Feb 2019
Nature of property business premium icon
Thornton Heath LLP (TC6831) 
04 Feb 2019
Application to attend hearing for approval of Sch 36 notices premium icon
X Ltd, Y Ltd, Z Ltd (TC6846)
04 Feb 2019
Failure to notify chargeability premium icon
M Redman (TC6857)
04 Feb 2019
Only or main residence relief claim on property sale premium icon
S Booth (TC6904)
04 Feb 2019
Information notices under FA 2008, Sch 36 premium icon
C Holmes; A Knight (TC6824)
28 Jan 2019
Penalties for failure to file nil returns premium icon
Tarrant Howl Ltd (TC6788)
28 Jan 2019
Claim for overpaid tax after contract rescinded premium icon
D and S Smallman (TC6826)
28 Jan 2019
Timing and best judgment premium icon
Neil Edgell (TC6853)
28 Jan 2019
Validity of retrospective penalty notices premium icon
Advantage Business Finance Ltd (TC6926)
28 Jan 2019
Repayment of output tax and unjust enrichment premium icon
Anglian Water Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 December 2018
28 Jan 2019
Taxpayer had reasonable excuse for issuing zero-rated certificate premium icon

CRC v Greenisland Football Club, Upper Tribunal (Tax and Chancery Chamber), 18 December 2018

22 Jan 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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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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