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Tax cases

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Main purpose of share exchange was not to avoid tax premium icon
O Wilkinson and others (TC8887)

21 Sep 2023
Properties must be sold to pay tax liability premium icon
CRC v J Walsh, Chancery Division, 13 September 2023

21 Sep 2023
Property was suitable as a dwelling premium icon
Henderson Acquisitions Ltd (TC8922)

20 Sep 2023
Salaried member rules do not apply to all LLP members premium icon

CRC v BlueCrest Capital Management (UK) LLP, Upper Tribunal (Tax and Chancery Chamber), 18 September 2023


20 Sep 2023
Business delivers the academic works premium icon
All Answers Ltd (TC8920)

19 Sep 2023
Employees were on variable rates rather than fixed rates premium icon
Ark Angel Ltd (TC8896)

17 Sep 2023
Lack of awareness of loans to participator provisions premium icon
P Gopaul (TC8917)

15 Sep 2023
Interest in garages was residential premium icon
Espalier Ventures Property (Lansdowne Road) Ltd (TC8914)

15 Sep 2023
Compensation payments have a character of penalties premium icon

ScottishPower Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 September 2023


15 Sep 2023
New dwelling could be used only as a holiday let premium icon
Philip Spani (TC8916)

14 Sep 2023
Wife’s ignorance of husband’s income is reasonable excuse premium icon
W Shahid (TC8906)

08 Sep 2023
Legislation was intended to benefit a group of companies premium icon
M Group Holdings Limited v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 August 2023

08 Sep 2023
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