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Tax cases

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No extenuating circumstances to extend deadline premium icon
J White (FTSTC7)
17 Dec 2024
Delay in issuing penalties was no excuse for late return premium icon
Calder Hairdressing Limited (FTSTC8)
16 Dec 2024
Sales of occupation income avoidance rules apply premium icon
R Grint (TC9337)
16 Dec 2024
Whole of settlement was not subject to tax premium icon
L (TC9355)
16 Dec 2024
Payments were taxable as earnings premium icon
Simrajsar Ltd and another (TC9363)
16 Dec 2024
HMRC’s behaviour was reasonable premium icon
Generator Power Ltd (TC9353)
09 Dec 2024
Understandable confusion not helped by HMRC premium icon
L Lapsley (TC9366)
09 Dec 2024
Too late to provide new evidence premium icon
E Newfield v CRC, Upper Tribunal (Tax and Chancery Division), 27 November 2024
09 Dec 2024
Burden of proof rests mainly with HMRC premium icon
CRC v Sintra Global Inc and another, Upper Tribunal (Tax and Chancery Division), 7 November 2024
09 Dec 2024
Expenditure was neither subsidised nor contracted out premium icon
Stage One Creative Services Ltd (TC9358)
09 Dec 2024
Alternative dispute resolution may assist situation premium icon
R Crawford (TC9338)
02 Dec 2024
Property was suitable for use as a dwelling premium icon
R Ball and S Torokoff (FTSTC6)
02 Dec 2024
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READERS' FORUM premium icon
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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS premium icon
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
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CASES premium icon
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
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