Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
|
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
368
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Application satisfied tests for research and development
Get Onbord Ltd (in liquidation) (
TC9238
)
Method of paying subcontractor
Tills Plus Ltd (
TC9235
)
Subjective approach required for deliberate behaviour
A Outram and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 July 2024
Discretionary payments to LLP members were miscellaneous income
CRC v HFFX LLP and others,
Court of Appeal
, 19 July 2024
Rental income disclosure was unprompted
G Khan (
TC9236
)
Ignorance of the law is an excuse
S Manzi (
TC9219
)
Clear winner but costs reduced for other factors
Ulster Metal Refiners Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 June 2024
Company was not resident in the US for treaty purposes
CRC v GE Financial Investments,
Court of Appeal
, 17 July 2024
Collagen-based drink was a beauty product
Bottled Science Ltd (
TC9231
)
Authorities bundle submitted too late
CRC v Elite management Consultancy Ltd and another (
TC9223
)
Taxpayer failed to demonstrate reasonable excuse
R Bevan (
TC9225
)
Preliminary issues hearing was not appropriate
Jelly Vine Productions Ltd (
TC9218
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
368
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Tax tip: Should private clients pay additional NICs on a voluntary basis?
Readers’ forum: Implications of reversed pre-Budget pension withdrawals
Readers’ forum: What is the best way to structure sale of retail business?
Readers’ forum: Unclear guidance on tax treatment of grants
Readers’ forum: Will container business need to register for Irish VAT?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
HMRC scraps plan to collect employee working hours data
Accountants are not ready for digitalisation
Independent schools’ VAT challenge to be heard in April
Proposals to tax pension pots will cause problems
Number of farms affected by reforms must be clarified
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
Read All
HMRC has no duty to monitor taxpayer’s income
Accommodation supply was not a designated travel service
Arrangements were within condition A
Annexe was suitable for use as a dwelling
Want of form does not invalidate determination
MOST POPULAR
Employment tribunal decision on IR35 and employer National Insurance
Boarding services provision in independent schools
Osmond and Allen 3: the other issues
Scottish Budget 2025-26
This week's opinion: 6 February 2025