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Tax cases

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Payment made as part of deal to make changes to pension scheme premium icon
E.ON UK plc (TC8125)
15 Jun 2021
Input tax claim on goods given away to connected companies premium icon
The Door Specialist Ltd (TC8132)
15 Jun 2021
Presumption of continuity and under-declared income premium icon
R Whitlock (TC8136)
15 Jun 2021
Penalties were disproportionate against taxpayer’s income premium icon
O Hampel (TC8101)

07 Jun 2021
Supplies to overseas subsidiaries premium icon
CRC v Tower Resources plc, Upper Tribunal (Tax and Chancery Chamber), 20 May 2021

07 Jun 2021
Burden of proof in disproving assessments premium icon
Golamreza Qolaminejite (aka Anthony Cooper) v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 May 2021

07 Jun 2021
Purchase of property and grant of lease are separate transactions premium icon
Brandbros Ltd (TC8126)

07 Jun 2021
Inaccuracies in tax return were not deliberate premium icon

A Rodriguez-Issa (TC8123)


07 Jun 2021
Expenses refused because of lack of records premium icon
D Storey (TC8090)

01 Jun 2021
Condition must be satisfied at the time of the grant premium icon

D Moulsdale trading as Moulsdale Properties v CRC, Court of Session, 20 May 2021


01 Jun 2021
VAT assessments issued by HMRC were out of time premium icon
Albany Fish Bar Ltd and another (TC8083)
01 Jun 2021
Guarantee rights to shares and entrepreneurs’ relief premium icon
Tenconi (TC8088)

01 Jun 2021
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