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Failure to pay land transaction tax on hotel purchase
Prime Aesthetics Ltd (
TC7948
)
Value of gamblers’ non-negotiable chips
CRC v London Clubs Management Ltd,
Supreme Court
, 27 November 2020
Behaviour was not deliberate
H Dhaliwal (
TC7938
)
Freshers’ events held for social or fundraising purposes?
Leeds Beckett Students’ Union (
TC7907
)
Arrangements were notifiable under DOTAS
CRC v White Collar Financial Ltd (
TC7934
)
Personal problems caused delay in filing returns
K Qurban (
TC7935
)
Payments made to an employee under a settlement agreement
K Murphy (
TC7936
)
Taxpayer’s confusion was understandable
L Ling (TC7942)
Repayment claim for five years under UK-Bangladesh double tax convention
M Uddin (
TC7918
)
Zero or standard-rated meal replacement products
CRC v The Core (Swindon) Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 11 November 2020
Zero-rated building certificate for new boathouse
Swanage Sea Rowing Club (
TC7904
)
Time limit for multiple dwellings relief claim
Smith Homes 9 Ltd (
TC7914
)
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