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Tax cases

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Different sets of rules for offshore time limits premium icon
J Scott (TC8784)

20 Apr 2023
Dispensation covered employee subsistence payments premium icon
NWM Solutions Ltd (TC8788)

20 Apr 2023
Land transaction return was required premium icon
Redmount Trust Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2023

13 Apr 2023
Loans are liable to unauthorised payment charges premium icon

Dalriada Trustees Limited (as administrator of the Grosvenor Parade Pension Scheme and others); D Oades; J Donaghy-Sutton (TC8771)

13 Apr 2023
Timing of release of debt under liquidation agreement premium icon
S and D England (TC8770)

12 Apr 2023
Director did not act dishonestly premium icon
Universal Flooring (Contractors) Ltd and Mark Mackley (TC8756)

05 Apr 2023
Property was suitable for use as a dwelling premium icon
A and T Mudan (TC8777)

05 Apr 2023
Sub-sale scheme fails premium icon
O Fanning v CRC, Court of Appeal, 13 March 2023
04 Apr 2023
First-tier Tribunal decision stands premium icon
Red White and Green v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2023

30 Mar 2023
Workers provided excluded services premium icon
Prisma Recruitment Ltd (TC8762)

30 Mar 2023
Direct contract between worker and client premium icon
Gary Lineker and Danielle Bux trading as Gary Lineker Media (TC8774)

29 Mar 2023
Conditions not satisfied for zero rating on builder services premium icon
Paradise Wildlife Park Ltd (TC8729)

29 Mar 2023
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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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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