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Tax cases

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Employed or self-employed? premium icon
G Phillips (TC8074)

17 May 2021
Entitlement to relief for US withholding tax premium icon
Aozora GMAC Investments Ltd (TC8082)

17 May 2021
Grounds of appeal may be amended premium icon
G Lineker and D Bux trading as Gary Lineker Media (TC8084)

13 May 2021
No excuse for failing to notify premium icon
A Nedjai (TC8058)
10 May 2021
Liability to tax on distribution held for less than an hour premium icon
B Khan v CRC, Court of Appeal, 30 April 2021

10 May 2021
Industrial buildings allowances and temporary disuse premium icon
M Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 April 2021
10 May 2021
Market value provisions apply when consideration is an annuity premium icon
M & M Builders (Norfolk) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 May 2021

10 May 2021
Property losses take priority over personal allowances premium icon
S Duncan (TC8066)

10 May 2021
When is a discovery assessment stale? premium icon
K Mehrban (TC8039)

04 May 2021
Judicial review proceedings were unnecessary premium icon

R (on the application of M Sport Ltd) v CRC, Court of Appeal, 16 April 2021

04 May 2021
Interests of justice in reinstating an appeal premium icon
CRC v BMW Shipping Agents Ltd, Upper Tribunal (Tax and Chancery Chamber), 22 April 2021

04 May 2021
Application to cancel VAT registration premium icon
Step-by-Step (Northern Ireland) Ltd (TC8038)
04 May 2021
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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