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Tax cases

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Taxpayer’s claim that he was not a director rejected premium icon
N Gradidge (TC8514)
05 Jul 2022
Company met the capital to risk criteria premium icon
Cry Me A River Ltd (TC8507)

24 Jun 2022
Nature of provision of sports and leisure facilities by a local authority premium icon
CRC v Chelmsford City Council, Upper Tribunal (Tax and Chancery Chamber), 15 June 2022

24 Jun 2022
Split contract scheme was a notifiable arrangement premium icon
CRC v AML Tax (UK) Ltd and another (TC8501)

22 Jun 2022
No mutuality of obligation between individuals and the umbrella company premium icon
Exchequer Solutions Ltd (TC8506)

22 Jun 2022
Input tax on cars, personalised number plate and exercise clothing premium icon
M and B Firth trading as Church Farm (TC8496)

22 Jun 2022
Repayment of company debt was not allowable deduction premium icon
I Tedesco (TC8498)
16 Jun 2022
Controlled foreign companies exemption was state aid premium icon

UK and ITV plc v European Commission (Cases T-363/19 and T-456/19), General Court of the EU, 8 June 2022


16 Jun 2022
No clear definition of ‘period of ownership’ premium icon
G and S Lee (TC8502)

16 Jun 2022
Nothing more the taxpayer could have done premium icon
E Curtis (TC8499)

16 Jun 2022
Tax advantage was the main purpose of loan relationship premium icon

JTI Acquisition Company (2011) Ltd ( TC8493)


16 Jun 2022
Nature of link between advertising costs and sales premium icon
Sofology Ltd and DFS Furniture Company Ltd (TC8480)

16 Jun 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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This week's opinion: 26 February 2026 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
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