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Tax cases

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New alternative argument refused premium icon
A Outram and another (TC8016)

15 Mar 2021
Liability of income from deferred remuneration schemes premium icon
Odey Asset Management LLP and others (TC8018)

11 Mar 2021
Sideways relief is not available premium icon
Foundation Partners (GP) (a firm) (TC8005)

08 Mar 2021
ATED daily penalties cannot be charged retrospectively premium icon
Bennedy’s Developments Ltd (TC8008)

08 Mar 2021
Late appeal accepted premium icon
I Iqbal (TC8029)
08 Mar 2021
Community amateur sports club is not a charity and does not qualify for zero rating premium icon

Eynsham Cricket Club v CRC, Court of Appeal, 23 February 2021


08 Mar 2021
Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief premium icon
CRC v The Quentin Skinner 2005 Settlement L and others, Upper Tribunal (Tax and Chancery Chamber), 11 February 2021

08 Mar 2021
Intermediaries legislation does not apply premium icon
CRC v Atholl House Productions Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 February 2021

02 Mar 2021
Consideration is the cash payment, not the annuity premium icon
D Hannah and C Hodgson v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 February 2021

02 Mar 2021
Fundamental requirements of an invoice for input tax claim premium icon
Tower Bridge GP Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2021

02 Mar 2021
Exempt loans or taxable supplies of building services? premium icon
GLS Ltd (TC7985)
02 Mar 2021
Failure to heed warnings about pension changes premium icon
R Bateson (TC8013)
02 Mar 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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