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Tax cases

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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
Polish speaking lawyer request
A Niec (TC8816)

19 May 2023
Payment to director was a distribution premium icon

Shinelock Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 May 2023

19 May 2023
Meaning of 'tunnel' and 'aqueduct' premium icon
CRC v SSE Generation Ltd, Supreme Court, 17 May 2023

19 May 2023
Onus on taxpayer to check option to tax election premium icon
Rolldeen Estates Ltd (TC8783)

19 May 2023
Hardship application was reasonable premium icon
ABA Motors Ltd (TC8811)

12 May 2023
Loans were taxable as employment income premium icon
Dr P Sheth (TC8790)

12 May 2023
Increased monthly pay was not matched by records premium icon
Zoe Shisha Events Ltd (TC8805)

11 May 2023
Information request was reasonable premium icon
E Leen (TC8812)

11 May 2023
Restricted share units were part of employee package premium icon
L Moore (TC8806)

11 May 2023
Court permits HMRC's new ground of appeal premium icon
Altrad Services Ltd; Robert Wiseman and Sons Ltd v CRC, Court of Appeal, 3 May 2023

11 May 2023
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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