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Tax cases

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