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Subsale scheme was blocked so return was required
Redmount Trust Company Ltd (
TC8327
)
Information in stamp duty land tax return did not contain enough detail
V Carter and P Kennedy v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 December 2021
Right to acquire securities
J Charman v CRC,
Court of Appeal
, 3 December 2021
Treatment of losses from film scheme
Thomas Good v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 November 2021
Application for injunction refused
The Queen on the application of S&S Consulting Services Ltd v CRC,
Queen’s Bench Division
, 26 November 2021
True beneficiaries of provision of boathouse facilities
Cambridge University Boathouse Ltd (
TC8304)
Entrepreneurs’ relief is not available
Assem Allam v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 November 2021
Matchmaking services provided to non-EU customers
Gray and Farrar International Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 November 2021
Tribunal must decided contested facts, not agreed ones
CRC v L Donnelly,
Upper Tribunal (Tax and Chancery Chamber)
, 26 November 2021
Standard rated supply of storage facilities or the lease of part of a building?
Harley Scott Commercial Ltd (
TC8299
)
UK residence is a condition for entitlement to child benefit
W Carrington v CRC,
Court of Appeal
, 26 November 2021
Tax planning arrangement fails
M Dunsby v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 November 2021
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Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments