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Tax cases

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Suppressed sales resulted in a personal liability notice premium icon
Mauheed Johngir and Muhammed Waqas Babar (TC9120)

14 May 2024
No authority to allow a late claim for EIS income tax relief premium icon
K Kalay (TC9155)

14 May 2024
Information request was not proportionate premium icon
Coopervision Lens Care Ltd (TC9151)

10 May 2024
Agreement did not constitute grant of an option premium icon
M Krishnamohan and another (TC9146)

09 May 2024
No evidence to support claim for R&D costs premium icon
Flame Tree Publishing Ltd (TC9149)

09 May 2024
Fields provide an amenity to the farmhouse premium icon

S and J Holding (TC9141) 


09 May 2024
Narrative on purchase invoices was adequate premium icon
Fount Construction Ltd (TC9144)

08 May 2024
Transitional provision do not apply to carried interest premium icon
C Ferguson-Davie; N Edwards (TC9138)

02 May 2024
Loan was an unauthorised member payment premium icon

D Foulkes (TC9139)


02 May 2024
Provision for future payments is not deductible premium icon
A D Bly Groundworks and Civil Engineering Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 April 2024
01 May 2024
Gold bullion was never available to be delivered premium icon
Qubic Advisory Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 April 2024

01 May 2024
Company denied use of the flat rate scheme premium icon
Elphysic Ltd and others (TC9126)

01 May 2024
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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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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