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Tax cases

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Director’s responsibility to cover potential tax liability premium icon

Hunt v Singh, Chancery Division, 17 July 2023


31 Jul 2023
Direct and immediate link not broken by share transaction premium icon
CRC v Hotel la Tour Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 July 2023

29 Jul 2023
Was a home loan scheme effective? premium icon
Executors of Mrs LV Elborne and others (TC8863)

29 Jul 2023
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
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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