Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
398
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Inadequate steps taken to register with HMRC
S Sivarajah (
TC9865
)
Football referees are not employees
Professional Game Match Officials Ltd (
TC9870
)
No level of direction needed for host employer liability
Bilfinger Salamis UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 7 April 2026
Second-hand margin scheme record-keeping failure
RSK Cars Ltd (
TC9753
)
Failure to pay contributions was breach of statutory duty
J Jenkins-Yates (
TC9829
)
Expenses knowingly overclaimed
Nwaneri (
TC9844
)
Impossible for voluntary returns to be late
G Wals (
TC9855
)
Payments conferred a gratuitous benefit
J Wood (
TC9849
)
Payment to EBT did not constitute earnings
CRC v MR Currell Ltd,
Court of Appeal
, 17 April 2026
No need to alert taxpayer to alternative evidence
Mochars Ltd (
TC9797
)
Disputed director’s loan account was written off
D Boulton (
TC9846
)
Discovery assessment was invalid
Rune Madsen
(
TC9854
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
398
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Loss flexibility?
Readers’ forum: Should we adjust VAT import error on next return?
Readers’ forum: Capital gains tax rate consternation
Readers’ forum: Petrol station upgrade
New queries:16 July 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
DEADLINE DATES
Deadline dates for August 2026
CASES
Read All
Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
MOST POPULAR
This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions