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Tax cases

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Allocating profits of two partnerships from a corporate to an individual partner premium icon
N Walewski v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 June 2021
28 Jun 2021
VAT penalty for ‘deliberate and concealed’ underpayments premium icon
S Clarke (TC8133)

28 Jun 2021
Nature of expenditure on renovation of farm buildings premium icon
E Balnakeil (TC8143)

28 Jun 2021
Brexit is not a special circumstance premium icon
J Bryer (TC8152)

28 Jun 2021
Link between production costs and supplies of catering premium icon
Royal Opera House Covent Garden Foundation v CRC, Court of Appeal, 17 June 2021

28 Jun 2021
Payments were not unlawful share distributions premium icon
Chalcot Training Ltd v Ralph, Stoneman and CRC, Court of Appeal, 27 May 2021

21 Jun 2021
Nature of worker’s hypothetical contracts premium icon
Northern Light Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 June 2021

21 Jun 2021
Payments were expenses incurred in the hope of a return premium icon
WT Banks & Co (Farming) Ltd (TC8124)

21 Jun 2021
Bespoke retail scheme was not fundamentally flawed premium icon
Poundland Ltd (TC8138)
21 Jun 2021
Taxpayer’s accounts were riven with inconsistencies premium icon
K Upadrasta (TC8163)

21 Jun 2021
Validity of an information notice issued under FA 2008, Sch 36 premium icon
Avonside Roofing Ltd (TC8127)

15 Jun 2021
Trade was not carried on with a view to profit premium icon
A Outram and R Outram (TC8107)
15 Jun 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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