Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
382
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Bankruptcy did not affect taxpayer’s liability
E Newfield (
TC9058
)
NHS trust car park fees should be exempt from VAT
Northumbria Healthcare NHS Foundation Trust v CRC,
Court of Appeal
, 27 February 2024
Company was not trading so entrepreneurs’ relief not due
M Stolkin and others (
TC9086
)
Fair and just to allow appeal
Paul Judd (
TC9033
)
Marketed tax avoidance scheme does not work
S Clipperton; S Lloyd v CRC,
Court of Appeal
, 29 February 2024
Entitlement remains with the claimant
A Ward (
TC9077
)
Lack of corrective action was reasonable
R Baker (
TC9068
)
Taxpayer failed to take reasonable care
S Thompson (
TC9073
)
Best judgment assessment based on a four-day trading period
M and E Byrne trading as Eva (
TC9054
)
Six-year late DOTAS disclosure merits penalty
CRC v IPS Progression Ltd (
TC9071
)
Enquiry was not out of time
J Hayes (
TC9060
)
Rescission of the transaction was not an option
A Mahmood (
TC9056
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
382
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Feedback: 9 October 2025
Tax tip: Carried interest and potential challenges from the April 2026 changes
Readers’ forum: Channel Islands loan conundrum
Readers’ forum: A baker’s dozen
Readers’ forum: Can extra building work on new house be zero rated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Applying for MTD exemption
Tax advice standards
R&D claims fall
Recovering unclaimed child trust funds
Return of tax-free lump sums
DEADLINE DATES
Deadline dates for November 2025
CASES
Read All
Nitrous oxide is not food
Did HMRC use its best judgment to issue assessment?
More time to make judicial review application granted
Tribunal accedes to HMRC strike-out request
Coronavirus support scheme payments incorrectly claimed
MOST POPULAR
This week's opinion: 9 October 2025
Guide to missing trader fraud and the Kittel principle
Families face new inheritance tax pressures
Corporation tax deductions on pension contributions
Personal liability notices – a growing risk