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Tax cases

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Cases generated by artificial intelligence premium icon
F Harber (TC9010)

07 Dec 2023
Sharing documents is permitted premium icon

Newcastle United Football Company Ltd v CRC, King’s Bench Division, 29 November 2023


06 Dec 2023
Procedural irregularity did not change outcome premium icon
Stuart Harris Associates Ltd v Ms A Goburdhun, Employment Appeal Tribunal, 17 November 2023

03 Dec 2023
Credits to customers’ energy accounts for referrals premium icon
Simply Energy Ltd (TC8995)

01 Dec 2023
Failure to appreciate risk of non-compliance premium icon
Access Contracting Services Ltd (TC8994)
01 Dec 2023
Tribunal's jurisdiction to strike out appeal premium icon
Learna Ltd (TC8993)

30 Nov 2023
Requirements in information notice were too wide premium icon
Parker Hannifin (GB) Ltd (TC8992)

30 Nov 2023
HMRC entitled to approach employee before employer premium icon
G Evans (TC8946)

29 Nov 2023
Assessments stand but not penalties premium icon
D Lakeland (TC8997)

24 Nov 2023
Amended claims are not new claims premium icon
Cambria Automobiles (South East) Ltd; Invicta Motors Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 October 2023

24 Nov 2023
Properties were lived in as main residence premium icon
G Ives (TC8989)

23 Nov 2023
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
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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