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Tax cases

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Complex enquiries premium icon

BCM Cayman LP and others (TC5714)

02 May 2017
Lack of familiarity with the internet premium icon

Hylton Hill (TC5717)

02 May 2017
No reasonable excuse premium icon

G Ward (TC5732)

02 May 2017
Deadline met premium icon

J Englefield trading as Englefield Carpenters (TC5727)

02 May 2017
VAT registration is not a business premium icon

Photogen Promo Music Adverts Ltd and Photogen PMA Ltd (TC5702)

25 Apr 2017
Question of ownership premium icon

D Higgins (TC5724)

25 Apr 2017
Returns must be filed premium icon

O Malinovskaya (TC5725)

25 Apr 2017
No change premium icon

Deezer Ltd (TC5691)

18 Apr 2017
Decision stands premium icon

CRC v TGH (Commercial), Upper Tribunal (Tax and Chancery Chamber), 21 March 2017

18 Apr 2017
Not the same premium icon

CRC v P Drown and R Leadley (as executors of J Leadley), Upper Tribunal (Tax and Chancery Chamber), 24 March 2017

18 Apr 2017
Sideways relief claims fail premium icon

Seven Individuals v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 March 2017

18 Apr 2017
European court to decide premium icon

Volkswagen Financial Services (UK) Ltd v CRC, Supreme Court, 5 April 2017

18 Apr 2017
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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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