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Tax cases

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Commercial or artificial? premium icon

Newey v CRC, Court of Justice of the EU

16 Jul 2013
Wrong kind of business premium icon

S and L McCaughern (TC2700)

15 Jul 2013
Payment is a reward premium icon

P Manduca (TC2648)

12 Jul 2013
Right to extract sand premium icon

P & J McCann (Toomebridge) Ltd (TC2619)

12 Jul 2013
Prudent employer premium icon

Comprehensive Management Consultants Ltd (TC2652)

11 Jul 2013
Late registration penalty premium icon

James Hillis (TC2611)

11 Jul 2013
Tax treaty is compatible premium icon

K Percival (TC2654)

09 Jul 2013
Payer has UK tax presence premium icon

Telfer v Sakellarios, Queen’s Bench Division

08 Jul 2013
Benefit is due premium icon

GR Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

08 Jul 2013
No mismatch premium icon

Bristol & West plc (TC2630)

05 Jul 2013
Reduced rate applies premium icon

Colaingrove Ltd (TC2534)

05 Jul 2013
Vital supplier premium icon

Honourable Society of the Middle Temple v CRC, Upper Tribunal (Tax and Chancery Chamber)

04 Jul 2013
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Readers’ forum: Is capital treatment available? Readers’ forum: Pension double counting? Readers’ forum: Confusion with reverse charge and end user issues Readers’ forum: No such thing as a free lunch? New queries: 13 November 2025
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NEWS premium icon
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Increased levels of awareness of making tax digital Consultation on duties of new AML supervisor Online betting taxes must reflect the harms they cause Failure to notify CGT penalties double in two years Making tax digital talking points for agents
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CASES premium icon
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Incentive plan payment is taxable in UK Taxpayer’s arguments had merit Perfect storm of unfavourable circumstances Notice of appeal was not late at all Stay application granted without condition
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This week's opinion: 13 November 2025 Increased levels of awareness of making tax digital Consultation on duties of new AML supervisor Online betting taxes must reflect the harms they cause Failure to notify CGT penalties double in two years
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