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Guarantee rights to shares and entrepreneurs’ relief
Tenconi (
TC8088
)
Annex lacks of suitable food preparation facilities
M and A Mullane (
TC8100
)
Deduction for refurbishment costs reduced
B Iginla (
TC8081
)
Bedroom is not suitable for use as a single dwelling
P and J Wilkinson (
TC8059
)
Input tax claim denied
Endeavour Strategic Developments LLP (
TC8076
)
No record of department’s letter about the high income child benefit charge
A Turley (
TC8104
)
Pre-trading activities are not a business
J Wardle (
TC8105
)
Payments were taxable income not gifts
S Mullins (
TC8112
)
No deliberate inaccuracy on tax return
CRC v Tooth,
Supreme Court
, 14 May 2021
Scope of tribunal’s jurisdiction
R Cochrane (
TC8078
)
Employed or self-employed?
G Phillips (
TC8074
)
Entitlement to relief for US withholding tax
Aozora GMAC Investments Ltd (
TC8082
)
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