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Tax cases

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Zero rating dispute premium icon

Phoenix Foods Ltd (TC6296)

12 Mar 2018
Statutory obligation premium icon

K Symes (TC6320)

12 Mar 2018
Importance of review premium icon

CRC v NT ADA Ltd (formerly NT Jersey Ltd),  Upper Tribunal (Tax and Chancery Chamber), 22 February 2018

05 Mar 2018
Wrong call by HMRC premium icon

Trent Personnel Ltd (TC6319)

05 Mar 2018
No costs premium icon

Elliott Knight Ltd (TC6338)

05 Mar 2018
Nature of supply premium icon

Fortyseven Park Street v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2018

27 Feb 2018
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Nestlé v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 February 2018

27 Feb 2018
Legislation is key premium icon

Snow Factor Ltd (TC6308)

27 Feb 2018
No number premium icon

Hill Residential Ltd and Latimer Developments Ltd as responsible partners of Latimer Hill LLP (TC6317)

26 Feb 2018
Journalist was an employee premium icon

Christa Ackroyd Media Ltd (TC6334)

26 Feb 2018
Employees’ bonuses premium icon

Cyclops Electronics Ltd; Graceland Fixing Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 January 2018

20 Feb 2018
Careless or deliberate? premium icon

R Stanley (TC6199)

20 Feb 2018
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Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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