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Tax cases

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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
Reliance on adviser was not adequate cause for delay premium icon
D Barrett (TC8642)

23 Nov 2022
Management expenses were of a capital nature premium icon
CRC v Centrica Overseas Holdings Ltd, Court of Appeal, 18 November 2022

23 Nov 2022
Date of transfer of business to company premium icon
C Kingdon, T Stead and A Kingdon (TC8633)

18 Nov 2022
Ramsay applied to deny loss arising under gilt strips scheme premium icon
T Watts (TC8634)
18 Nov 2022
Tax return was withheld deliberately premium icon
N Futcher (TC8629)

16 Nov 2022
Contract suggested employment premium icon
L Richards v Waterfield Homes, Employment Appeal Tribunal, 9 August 2022
15 Nov 2022
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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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