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Tax cases

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Uber drivers are workers premium icon
Uber BV and others v Aslam and others, Supreme Court, 19 February 2021

22 Feb 2021
An honest belief can be a reasonable excuse premium icon
Westow Cricket Club v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 February 2021

22 Feb 2021
Agent’s failure is not a reasonable excuse premium icon
K Beben (TC7957)
22 Feb 2021
Output tax on income from driving lessons premium icon
H Edebiri trading as TT Trading (TC7988)

22 Feb 2021
Ramsay applies to transactions premium icon
S Clipperton; S Lloyd (TC7998)
22 Feb 2021
Expenditure on plant is allowable premium icon

CRC v SSE Generation Ltd, Court of Appeal, 1 February 2021

15 Feb 2021
HMRC was correct to cancel MOSS registration premium icon
Krystal Hosting Ltd (TC7923)
15 Feb 2021
Pleadings are not a game to be played premium icon
D Bradford (TC7986)
15 Feb 2021
Aim of the regime is to encourage compliance premium icon
RMF Construction Services Ltd (TC7995)
08 Feb 2021
No EIS relief for shares carrying preferential rights premium icon
Foojit Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 January 2021
08 Feb 2021
Ceroc was not a form of dance taught in schools premium icon
CRC v A Cook, Upper Tribunal (Tax and Chancery Chamber), 28 January 2021
08 Feb 2021
Main house and annexe are not separate dwellings premium icon
E and C Partridge (TC7991)
08 Feb 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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