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Tax cases

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Payment would cause financial hardship premium icon
Massala Exotic Ltd (TC8862)

03 Aug 2023
Unsuccessful challenge to published avoidance scheme premium icon
Vision HR Solutions and another v CRC, King’s Bench Division, 3 July 2023

31 Jul 2023
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
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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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