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Tax cases

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VAT assessments contained errors premium icon
Aleksander Vinni (TC8976)

15 Nov 2023
Kitchen facilities in annexe were inadequate premium icon
J Ralph (TC8969)

10 Nov 2023
Nudge letters sent to previous address premium icon
M Barrett (TC8970)
10 Nov 2023
First-tier Tribunal had made errors in law premium icon

M Campbell v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2023.


10 Nov 2023
Avoidance was not a main purpose premium icon
Delinian Ltd (formerly Euromoney Institutional Investor plc) v CRC, Court of Appeal, 3 November 2023

09 Nov 2023
Goodwill belonged to the individuals rather than the company premium icon

M Smith and R Corbett (TC8977)


08 Nov 2023
Deductibility of fee to third party premium icon
W and B Bottomer (TC8968)


03 Nov 2023
No right to backdate group membership premium icon
Dollar Financial UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 October 2023

02 Nov 2023
Biscuits were partly covered in chocolate premium icon
United Biscuits (UK) Ltd (TC8941)

02 Nov 2023
Failure to comply with an ‘unless order’ premium icon
CRC v M Breen, Upper Tribunal (Tax and Chancery Chamber), 16 October 2023

01 Nov 2023
Scheme reference number was correctly allocated premium icon
Greenwich Contracts Ltd (TC8951)

01 Nov 2023
WhatsApp messages prove taxpayer’s point premium icon
R Monks (TC8954)

27 Oct 2023
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