taxation logo taxation mission text

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

Tax cases

Go to page of 387
Split of standard and zero-rated food sales was made to best judgment premium icon
Peppermint Foods Ltd (TC8553)

24 Aug 2022
No evidence to challenge taxpayer’s explanations premium icon

Quality Convenience Store Ltd (TC8530)


19 Aug 2022
No reason to discharge the unauthorised payment surcharge premium icon
G Boardman (TC8558)

19 Aug 2022
Personal problems are not a reasonable excuse premium icon
M Harrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 August 2022 

18 Aug 2022
Satellite launch costs ineligible for capital allowances premium icon
Inmarsat Global Ltd v CRC, Court of Appeal, 28 July 2022

18 Aug 2022
No refunds had been made premium icon
London School of Accountancy and Management Ltd (TC8559)

16 Aug 2022
Additional dwelling supplement is due despite impact of Covid premium icon
P Pattisson (FTSTC7)

12 Aug 2022
Success fee and indemnity premium were taxable premium icon
CRC v K Murphy, Court of Appeal, 4 August 2022

11 Aug 2022
Performance is mainly through the playing of roles premium icon
Thursford Enterprises Ltd (TC8560)

11 Aug 2022
Avoidance of tax was not a main purpose premium icon
CRC v Euromoney Institutional Investor plc, Upper Tribunal (Tax and Chancery Chamber), 29 July 2022

10 Aug 2022
Covid and birth of child was not a ‘reasonable excuse’ for late VAT payment premium icon
Hawksmoor Construction Ltd (TC8532)

09 Aug 2022
Liability of unexplained payments premium icon
M Arthur and D Arthur (TC8539)

08 Aug 2022
Show
12
Results
Subscribe
READERS' FORUM premium icon
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 premium icon
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
CASES premium icon
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
Copyright © 2026 LexisNexis
back to top icon