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Tax cases

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Subsale scheme was blocked so return was required premium icon
Redmount Trust Company Ltd (TC8327)

04 Jan 2022
Information in stamp duty land tax return did not contain enough detail premium icon
V Carter and P Kennedy v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 December 2021

04 Jan 2022
Right to acquire securities premium icon
J Charman v CRC, Court of Appeal, 3 December 2021

13 Dec 2021
Treatment of losses from film scheme premium icon
Thomas Good v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2021

13 Dec 2021
Application for injunction refused premium icon
The Queen on the application of S&S Consulting Services Ltd v CRC, Queen’s Bench Division, 26 November 2021

13 Dec 2021
True beneficiaries of provision of boathouse facilities premium icon
Cambridge University Boathouse Ltd (TC8304)

13 Dec 2021
Entrepreneurs’ relief is not available premium icon
Assem Allam v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

06 Dec 2021
Matchmaking services provided to non-EU customers premium icon
Gray and Farrar International Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 November 2021

06 Dec 2021
Tribunal must decided contested facts, not agreed ones premium icon
CRC v L Donnelly, Upper Tribunal (Tax and Chancery Chamber), 26 November 2021

06 Dec 2021
Standard rated supply of storage facilities or the lease of part of a building? premium icon
Harley Scott Commercial Ltd (TC8299)

06 Dec 2021
UK residence is a condition for entitlement to child benefit premium icon
W Carrington v CRC, Court of Appeal, 26 November 2021
06 Dec 2021
Tax planning arrangement fails premium icon
M Dunsby v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

30 Nov 2021
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