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Tax cases

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Transfer of residency relief not available premium icon
J Brooks (TC8333)

08 Mar 2022
Sufficient evidence to confirm goods had been exported to China premium icon
Junjie Liu and Zhe Li (TC8396)

08 Mar 2022
No explanation for late appeal premium icon
Delta Tax Agents Ltd (TC8403)
08 Mar 2022
Eligibility for membership of VAT group premium icon
HSBC Electronic Data Processing (Guangdong) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 February 2022

28 Feb 2022
No evidence to show a degree of permanence for only or main residence relief premium icon
M Campbell (TC8398)
28 Feb 2022
Conditions for additional dwelling supplement repayment not satisfied premium icon
E Mohammed [2022] FTSTC4

28 Feb 2022
Language of FA 2003, s 116 was unambiguous premium icon
D and S Hyman; C and J Goodfellow v CRC, Court of Appeal, 17 February 2022

28 Feb 2022
Delivery charges are not recoverable premium icon
Y4 Express Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022

28 Feb 2022
Hypothetical contracts were part and parcel of the business premium icon
Basic Broadcasting Ltd (TC8400)

21 Feb 2022
Place of effective management of the trusts was the UK premium icon
G Haworth; I Lenagan; Kleinwort Benson Trustees Ltd (TC8386)

21 Feb 2022
Were car boot sale events more than a passive supply of land? premium icon
Rufforth Park Ltd (TC8395)
21 Feb 2022
Expenditure on studies relating to the design of windfarms premium icon
Gunfleet Sands Ltd and others (TC8387)

21 Feb 2022
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