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Tax cases

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Dividend paid on different dates premium icon
P Gould (TC8647)

08 Dec 2022
Land attached to house was not residential property premium icon
G Withers (TC8649)

08 Dec 2022
Expenditure on construction at nuclear site facility premium icon
Urenco Chemplants Ltd and others v CRC, Court of Appeal, 1 December 2022

08 Dec 2022
Increased standard-rated sales calculation was to best judgment premium icon
Neoterick UK Ltd (TC8652)

08 Dec 2022
Proportion of dividend held in blocked account was not taxable premium icon
M Jays and another (TC8639)

04 Dec 2022
Lack of evidence to support reasonable excuse claim premium icon
M Mirza v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 November 2022

02 Dec 2022
Grant of planning permission does not justify multiple dwellings relief premium icon
Ladson Preston Ltd and AKA Developments Greenview Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2022
02 Dec 2022
Had a transfer of a going concern taken place? premium icon
Apollinaire Ltd and Z Hashmi (TC8648)

02 Dec 2022
Stamp duty land tax sub-sale scheme did not work premium icon
M Brown and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2022

01 Dec 2022
Company’s appeal was wrongly struck out premium icon
GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 November 2022 

25 Nov 2022
Compensation payment is fully taxable premium icon
Mrs A (TC8640)
25 Nov 2022
Rental invoices issued to a separate limited company premium icon

Ashtons Legal (a partnership) (TC8641)

24 Nov 2022
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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
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