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Tax cases

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Artificial avoidance is a social evil premium icon

Bhaur and others v Equity First Trustees (Nevis) Ltd and others, Court of Appeal, 18 May 2023


01 Jun 2023
Concept of work for furlough purposes premium icon
Glo-Ball Group Ltd (TC8823)

31 May 2023
Incorrect format for negligible value claim premium icon
R Williams (TC8820)

25 May 2023
Expenses were not incurred necessarily premium icon
Dr H Nduka (TC8818)

25 May 2023
Factors to consider as possible special circumstances premium icon
P Marano v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 May 2023

25 May 2023
Concession not confined to six years premium icon
Murphy and Linnett v CRC, Court of Appeal, 15 May 2023

25 May 2023
Admission fees to charity fundraising event premium icon
Yorkshire Agricultural Society (TC8803)

23 May 2023
Notice of requirement was reasonable premium icon
Horder v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 May 2023

19 May 2023
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A Niec (TC8816)

19 May 2023
Payment to director was a distribution premium icon

Shinelock Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 May 2023

19 May 2023
Meaning of 'tunnel' and 'aqueduct' premium icon
CRC v SSE Generation Ltd, Supreme Court, 17 May 2023

19 May 2023
Onus on taxpayer to check option to tax election premium icon
Rolldeen Estates Ltd (TC8783)

19 May 2023
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