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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
)
Grounds of appeal may be amended
G Lineker and D Bux trading as Gary Lineker Media (
TC8084
)
No excuse for failing to notify
A Nedjai (
TC8058
)
Liability to tax on distribution held for less than an hour
B Khan v CRC,
Court of Appeal
, 30 April 2021
Industrial buildings allowances and temporary disuse
M Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 28 April 2021
Market value provisions apply when consideration is an annuity
M & M Builders (Norfolk) Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 May 2021
Property losses take priority over personal allowances
S Duncan (
TC8066
)
When is a discovery assessment stale?
K Mehrban (
TC8039
)
Judicial review proceedings were unnecessary
R (on the application of M Sport Ltd) v CRC,
Court of Appeal
, 16 April 2021
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