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Tax cases

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Deliberate failure to declare trading income premium icon
V Milasenco (TC8861)

29 Jul 2023
Importance of establishing a main home premium icon
I Strachan (TC8858)

21 Jul 2023
Same point cannot be relitigated premium icon
Waterloo Car Hire (a partnership) (TC8848)

21 Jul 2023
Non-compliance with unless order

Ebuyer Ltd (TC8853)


20 Jul 2023
Services provided by clinic were standard rated premium icon
Illuminate Skin Clinics Ltd (TC8846)

20 Jul 2023
National Insurance contributions on car allowance payments to employees are refundable premium icon
Laing O’Rourke Services Ltd v CRC; CRC v Willmott Dixon Holdings Ltd, Upper Tribunal (Tax and Chancery Chamber), 10 July 2023

17 Jul 2023
Tax relief for doctor’s accommodation expenses premium icon
CRC v J Kunjur, Upper Tribunal (Tax and Chancery Chamber), 10 July 2023

17 Jul 2023
Payment for asset transfer was a distribution premium icon

CRC v Jasper Conran; JC Vision Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2023


14 Jul 2023
Retrospective cancellation of flat rate scheme premium icon
P Divisia (TC8843)

11 Jul 2023
First-tier Tribunal has no jurisdiction to rule on fairness premium icon
Sentinel Fire and Security Systems Ltd (TC8849)

10 Jul 2023
Taxpayer entitled to child benefit paid to divorced spouse premium icon
Mr Meades (TC8844)

10 Jul 2023
HMRC chases employee for employer's PAYE bill premium icon
D Adjei v the Official Receiver and another, Chancery Division, 29 June 2023

10 Jul 2023
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