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Tax cases

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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
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
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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