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Tax cases

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Delay in issuing penalties was no excuse for late return premium icon
Calder Hairdressing Limited (FTSTC8)
16 Dec 2024
Sales of occupation income avoidance rules apply premium icon
R Grint (TC9337)
16 Dec 2024
Whole of settlement was not subject to tax premium icon
L (TC9355)
16 Dec 2024
Payments were taxable as earnings premium icon
Simrajsar Ltd and another (TC9363)
16 Dec 2024
HMRC’s behaviour was reasonable premium icon
Generator Power Ltd (TC9353)
09 Dec 2024
Understandable confusion not helped by HMRC premium icon
L Lapsley (TC9366)
09 Dec 2024
Too late to provide new evidence premium icon
E Newfield v CRC, Upper Tribunal (Tax and Chancery Division), 27 November 2024
09 Dec 2024
Burden of proof rests mainly with HMRC premium icon
CRC v Sintra Global Inc and another, Upper Tribunal (Tax and Chancery Division), 7 November 2024
09 Dec 2024
Expenditure was neither subsidised nor contracted out premium icon
Stage One Creative Services Ltd (TC9358)
09 Dec 2024
Alternative dispute resolution may assist situation premium icon
R Crawford (TC9338)
02 Dec 2024
Property was suitable for use as a dwelling premium icon
R Ball and S Torokoff (FTSTC6)
02 Dec 2024
Taxpayer’s application for anonymity rejected premium icon
CRC v The Taxpayer and others, Upper Tribunal (Tax and Chancery Chamber), 19 November 2024
02 Dec 2024
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Tax tip: VAT and private schools Readers’ forum: Use of the IHT relief for gifts out of income Readers’ forum: Claiming exchange rate loss in UK tax return Readers’ forum: Tax effects of moving in with the in-laws Readers’ forum: Is there VAT on lessons invoiced to school?
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NEWS premium icon
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Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%
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CASES premium icon
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Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest
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