Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
387
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
De facto transfer took place in December 2014
2 Green Smile Ltd and another (
TC8677
)
Legislative error caused taxpayers to delay claim
HBOS and Lloyds Banking Group v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 13 January 2023
Deliberate behaviour penalties were correct
ATN Marketing Ltd (
TC8689
)
Payment was salary, not a bursary
E Phelan (
TC8688
)
No excuse for late soft drinks industry levy return
Shivsagar Enterprises Ltd (
TC8681
)
No EIS relief because of disqualifying arrangement
Hoopla Animation Ltd (
TC8683
)
Gold bullion constituted earnings
Wired Orthodontics and others (
TC8679
)
Reasonable excuse for late VAT payments?
Bicester Property Interiors Ltd (
TC8675
)
Reasonable excuse for HICBC notification failure
M Goodall (
TC8680
)
HMRC should invoke its care and management power
M Kensall (
TC8673
)
Loan was an unauthorised employer payment
Nilebond Ltd (
TC8676
)
Payments were distributions
S Clipperton; S Lloyd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 20 December 2022
Show
12
--
12
24
36
48
60
Results
Go to page
of
387
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Confusion with property deal; can the situation be salvaged?
Readers’ forum: More on long-service awards
Readers’ forum: Bolt from the blue
Readers’ forum: Corporate restructure riddle
New queries: 15 January 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments
Consultation on removal of the £135 customs duty relief
DEADLINE DATES
Deadline dates for February 2026
CASES
Read All
Maximum penalty due for failure to notify
Professional fees are not deductible
Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
Deed of appointment was adequate proof
MOST POPULAR
This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments