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Tax cases

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UK has no taxing rights over oil profits premium icon
Royal Bank of Canada v CRC, Supreme Court, 12 February 2025
17 Feb 2025
Forces exclusion confirmed as not applying premium icon
Halstead v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 January 2025
17 Feb 2025
Director worked during period of claim premium icon
SWG Polymer Services Ltd (TC9398)
17 Feb 2025
Main purpose of arrangements was to obtain group relief premium icon
Lloyds Asset Leasing Ltd (TC9409)
17 Feb 2025
Requested records were statutory documents premium icon
AAA Oriental Ltd (TC9414)
17 Feb 2025
Significant influence test should be narrowly construed premium icon
CRC v Bluecrest Capital Management (UK) LLP, Court of Appeal, 17 January 2025
10 Feb 2025
Breach of subject access rights under GDPR premium icon
Michael Ashley v CRC, King’s Bench Division, 24 January 2025
10 Feb 2025
Car dealer was not entitled to use margin scheme premium icon
Roscoe Noonan (TC9412)
10 Feb 2025
Relevance of planning condition premium icon
S and V Fitzgerald (TC9415)
10 Feb 2025
Not all expenses were allowable premium icon
S Opoku-Anokye and another (TC9416)
10 Feb 2025
HMRC has no duty to monitor taxpayer’s income premium icon
D Thompson (TC9410)
03 Feb 2025
Accommodation supply was not a designated travel service premium icon
CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025
03 Feb 2025
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Tax tip: Do your clients provide their workers with a van? Readers’ forum: Should we leave it to HMRC to invoke discovery provisions? Readers’ forum: Most efficient way to get tax relief on equipment Readers’ forum: Tax implications of remitting monies to the UK Readers’ forum: Supplies invoice issued late
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NEWS premium icon
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More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations Interest rates lowered after base rate reduction
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CASES premium icon
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UK has no taxing rights over oil profits Forces exclusion confirmed as not applying Director worked during period of claim Main purpose of arrangements was to obtain group relief Requested records were statutory documents
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This week's opinion: 20 February 2025 More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations
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