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Tax cases

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Dividends liable to NI premium icon
CRC v PA Holdings, Upper Tribunal [2010] UKUT 251 (TCC)
03 Aug 2010
‘Presence’ in the UK premium icon
Goldman Sachs International v CRC, First-tier Tribunal [2010] UKFTT 205(TC)
02 Aug 2010
Whose assets? premium icon
Re Ahmad (Deceased), Chancery Division
27 Jul 2010
Main control is in the UK premium icon
Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal
26 Jul 2010
No VAT debt existed premium icon
Chamberlin v CRC, Chancery Division
26 Jul 2010
Professional fees are capital
Market South West (Holdings) Ltd (TC432)
19 Jul 2010
Partnership return is late
RG and Mrs B Beebe (TC559)
19 Jul 2010
Avoidance was the main aim
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
19 Jul 2010
Some claims allowed
CRC v Marks and Spencer plc, Upper Tribunal (Tax and Chancery Chamber)
19 Jul 2010
Ambiguous wording premium icon
Davies Software Services (TC428)
13 Jul 2010
Agricultural purpose maintained premium icon
Atkinson and another (executors of Atkinson, deceased) (TC420)
13 Jul 2010
Unusual facts premium icon
CRC v Kearney, Court of Appeal
12 Jul 2010
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Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers Check clients with participator loans, says HMRC
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Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK
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This week's opinion: 20 November 2025 Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers
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