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Remuneration arrangements not above suspicion
K (on the application of Payeworx Ltd) v CRC,
King’s Bench Division
, 8 November 2024
Temporal limit of advance pricing agreement
R (on the application of Refinitiv Ltd and others) v CRC,
Court of Appeal
, 15 November 2024
Main purpose of loan was tax mitigation
Syngenta Holdings Ltd (
TC9346
)
Exporter entitled to zero rate goods
Procurement International Ltd (
TC9330
)
Health services supplied to local authorities
R (oao Midlands Partnership University NHS Foundation Trust) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 October 2024
Contract was outside the ten-year period
R (on the application of Cobalt Data Centre 2 LLP and another) v CRC,
Supreme Court
, 20 November 2024
Avoidance was a main purpose of the transfer
Tower One St George Wharf Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber),
20 November 2024
Office servicing business is not a trade
Executors of K Beresford (deceased) (
TC9333
)
Retrospective application of apportioning a mixed supply
Abbeyford Caravan Company (Scotland) Ltd (
TC9324
)
No infringement of human rights
G Bejan (
TC9331
)
Failure to seek time-to-pay arrangement
D Wragg (
TC9350
)
Overturned warrant does not guarantee return of documents
The King (on the application of M Dost and others) v The Crown Court of Manchester,
Administrative Court
, 8 November 2024
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