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
Late appeal against scheme reference number
Hive Umbrella Ltd (
TC8933
)
Loan servicing was not within the financial services exemption
Target Group Ltd v CRC,
Supreme Court
, 11 September 2023
Field formed part of the residential property
S Modha (
TC8936
)
HMRC’s statement of case was not defective
Alpha Republic Ltd (
TC8930
)
Burden of proof for discovery was met
S Mullens v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 2 October 2023
Members obtained no protection against risk
Intelligent Money Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 26 September 2023
Protective claim made too late
Bull Brand Ltd (
TC8928
)
Reasonable excuse for not returning charge
R Chattaway (
TC8932
)
Compensation for loss of share rights was taxable
P Hemingway (
TC8929
)
A prudent taxpayer would have reviewed the return
J Sharp (
TC8926
)
Intention to make taxable supplies
Heartlands House Ltd (
TC8927
)
Pyrrhic victory in late appeal case
Contractors Support Ltd (
TC8924
)
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