Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
388
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Place of effective management of the trusts was the UK
G Haworth; I Lenagan; Kleinwort Benson Trustees Ltd (
TC8386
)
Were car boot sale events more than a passive supply of land?
Rufforth Park Ltd (
TC8395
)
Expenditure on studies relating to the design of windfarms
Gunfleet Sands Ltd and others (
TC8387
)
Commercial purpose condition of theatre tax relief not met
SGA Productions Ltd (
TC8397
)
Carelessness by third party caused insufficiency in return
J Callen (
TC8392
)
Payments to employees should be treated as earnings
Jones Bros Ruthin (Civil Engineering) Co Ltd; Britannia Hotels Ltd (
TC8378
)
Tax deductibility of redress payments
ScottishPower Ltd and others (
TC8393
)
No additional dwelling supplement repayment is due
Crawford [2022]
FTSTC 3
Failure to keep a single account for VAT bad debt relief
Regency Factors plc v CRC,
Court of Appeal
, 3 February 2022
Scope of tribunal’s power
Megablue Technologies Ltd (in liquidation) (
TC8376
)
Expenditure on construction of facility at nuclear site
Urenco Chemplants Ltd; Urenco UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 28 January 2022
Military posting prevented occupation of property
Dr A Christie [2022]
FTSTC2
Show
12
--
12
24
36
48
60
Results
Go to page
of
388
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures