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Tax cases

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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
First-tier Tribunal has no jurisdiction to rule on fairness premium icon
Sentinel Fire and Security Systems Ltd (TC8849)

10 Jul 2023
Taxpayer entitled to child benefit paid to divorced spouse premium icon
Mr Meades (TC8844)

10 Jul 2023
HMRC chases employee for employer's PAYE bill premium icon
D Adjei v the Official Receiver and another, Chancery Division, 29 June 2023

10 Jul 2023
No information to support expenses claim premium icon
Bakery Badjie (TC8840)

10 Jul 2023
No reasonable excuse for paying VAT late premium icon
Nations Recruitment Ltd (TC8836)

10 Jul 2023
Assessments were not protected premium icon
P Ashe (TC8841)

30 Jun 2023
No mechanism to adjust loss claim premium icon
Civic Environmental Systems Ltd v CRC, Court of Appeal, 26 June 2023

30 Jun 2023
No evidence to prove intention to return to India premium icon
Ameet Shah (as executor of the estate of Anantrai Maneklal Shah deceased) (TC8842)

30 Jun 2023
Extension for direct debit facility did not change payment date premium icon
WWM Rose and Sons Ltd (TC8830)

28 Jun 2023
No reduction in the inheritance tax due premium icon
J C Pride as trustee of the estate of the late G Pride (TC8776)

26 Jun 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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