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Tax cases

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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
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
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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