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Tax cases

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Quay wall functioned as plant, not premises premium icon
The Mersey Docks and Harbour Company Ltd (TC9391)
20 Jan 2025
Event met the charitable objectives premium icon
CRC v Yorkshire Agricultural Society, Upper Tribunal (Tax and Chancery Chamber), 9 January 2025
20 Jan 2025
Companies had behaved dishonestly premium icon
M Karpavicius and M Pakuliene (TC9371)
20 Jan 2025
HMRC’s treatment of appeal was reasonable premium icon
P Sehgal and another (TC9389)
20 Jan 2025
Taxpayer acted with reasonable care premium icon
Harbron Recruit Ltd (TC9395)
20 Jan 2025
Barn conversion was carried out in two stages premium icon
B Lawton (TC9309)
13 Jan 2025
Arguable case for granting of freezing orders premium icon
CRC v Ducas Ltd; Enix Services Ltd; FL Capital Holdings Ltd, High Court, 5 December 2024
13 Jan 2025
No liability on sale of capital accounts premium icon
C Hoyle and others (TC9359)
13 Jan 2025
Salary sacrifice arrangements for expenses premium icon
The Best Connection Group Ltd (TC9377)
13 Jan 2025
Redress payments included taxable interest premium icon
NHS Mid and South Essex ICB and others (TC9383)
13 Jan 2025
Foreseeable circumstances were avoidable premium icon
M Yaqoobi (TC9388)
13 Jan 2025
Loan did not confer a taxable benefit premium icon
M Currell Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2024
06 Jan 2025
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Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025
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CASES premium icon
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Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC
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