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Tax cases

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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
Commercial purpose condition of theatre tax relief not met premium icon
SGA Productions Ltd (TC8397) 

21 Feb 2022
Carelessness by third party caused insufficiency in return premium icon
J Callen (TC8392)

15 Feb 2022
Payments to employees should be treated as earnings premium icon
Jones Bros Ruthin (Civil Engineering) Co Ltd; Britannia Hotels Ltd (TC8378)

15 Feb 2022
Tax deductibility of redress payments premium icon
ScottishPower Ltd and others (TC8393)

15 Feb 2022
No additional dwelling supplement repayment is due premium icon
Crawford [2022] FTSTC 3

15 Feb 2022
Failure to keep a single account for VAT bad debt relief premium icon

Regency Factors plc v CRC, Court of Appeal, 3 February 2022


15 Feb 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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