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Tax cases

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Duty of care to clients for failed tax schemes premium icon
Knights and others v Townsend Harrison Ltd, High Court, 24 September 2021

05 Oct 2021
Principle of effectiveness was not breached premium icon
H Hewitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 September 2021

05 Oct 2021
Appeal reinstated and remitted to the First-tier Tribunal premium icon
GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 September 2021

05 Oct 2021
Nature of membership of limited liability partnership premium icon
P Wilson v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 September 2021

05 Oct 2021
Unnecessary delay in completing tax return premium icon
K Cuthbertson (TC8098)

05 Oct 2021
Penalty imposed for potential lost revenue premium icon
Grangewood Enterprises Ltd; Anthony Marsden (TC8264)

28 Sep 2021
Structures were notifiable arrangements under DOTAS premium icon
CRC v Redbox Tax Associates LLP (TC8235)

28 Sep 2021
Entitlement to repayment supplement on credit assigned to a connected company premium icon
Bollinway Properties Ltd (TC8251)

28 Sep 2021
Payment to director was not deductible premium icon
Shinelock Ltd (TC8261)

28 Sep 2021
Multiple dwellings relief claim fails due to lack of suitable washing facilities premium icon
S Ogborn (TC8263)
21 Sep 2021
Referee employment status dispute remitted to First-tier Tribunal premium icon
CRC v Professional Game Match Officials Ltd, Court of Appeal, 17 September 2021

21 Sep 2021
Purpose of a business activity must be to generate an income premium icon
Babylon Farm Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 September 2021

21 Sep 2021
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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