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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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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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