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Tax cases

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Release of obligation in lease was not allowable expenditure premium icon
The Wakelyn Trust (TC8375)

07 Apr 2022
Disputed proceeds for capital gains tax premium icon
M McEnroe and M Newman (TC8444)

07 Apr 2022
Football pundit’s hypothetical contact is one of service premium icon
McCann Media Ltd (TC8435)
06 Apr 2022
Quirks of converting non-UK assets into sterling premium icon
H and M Rawlings (TC8384)

04 Apr 2022
Oil royalties are subject to UK tax premium icon
Royal Bank of Canada v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022

04 Apr 2022
Lower tribunal had failed to engage with HMRC on any issues premium icon

CRC v Tasca Tankers Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 March 2022


04 Apr 2022
Reasons for unexplained deposits in bank account premium icon
Starz Traders Ltd (TC8420)

04 Apr 2022
No excuse for failing to pay accelerated payment notices premium icon

Exclusive Promotions Ltd; M Fox (TC8434)


04 Apr 2022
Penalty imposed for failure to comply with notice premium icon
CRC v AML Tax (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 March 2022

29 Mar 2022
Deductions for grant of share options premium icon
CRC v NCL Investments Ltd and another, Supreme Court, 23 March 2022

29 Mar 2022
Freedom of establishment and group losses premium icon
CRC v Volkerrail Plant Ltd and others, Upper Tribunal (Tax and Chancery Chamber), 7 March 2022

29 Mar 2022
Settlement was mostly in connection with employment premium icon
S Mathur (TC8419)

25 Mar 2022
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