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Tax cases

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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
Serious delay for late appeal was not justified premium icon
E Green (TC8631)

14 Nov 2022
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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