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Tax cases

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Clearance application must be full and frank premium icon
R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023

01 Jun 2023
Jurisdiction of First-tier Tribunal premium icon
P Jinks (TC8822)

01 Jun 2023
Withholding tax was due on interest paid by UK borrower premium icon
Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023

01 Jun 2023
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
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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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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