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Tax cases

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Shareholders were not the transferors of assets premium icon

CRC v Fisher and another; CRC v Fisher No 2, Supreme Court, 21 November 2023


23 Nov 2023
Attribution of marketing expenditure premium icon

KRS Finance (TC8956)


23 Nov 2023
Prudent taxpayer must use all publicly available data premium icon
C Kay (TC8962)
17 Nov 2023
Expenditure disallowed for windfarm studies premium icon
Gunfleet Sands Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 October 2023

17 Nov 2023
Accelerated payment notices were validly issued premium icon

Exclusive Promotions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 November 2023


16 Nov 2023
Appeal should be treated a challenge to assessments’ validity premium icon
J Fera (TC8985)
15 Nov 2023
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
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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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