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Tax cases

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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
Taxpayer’s application for anonymity rejected premium icon
CRC v The Taxpayer and others, Upper Tribunal (Tax and Chancery Chamber), 19 November 2024
02 Dec 2024
Remuneration arrangements not above suspicion premium icon
K (on the application of Payeworx Ltd) v CRC, King’s Bench Division, 8 November 2024
02 Dec 2024
Temporal limit of advance pricing agreement premium icon
R (on the application of Refinitiv Ltd and others) v CRC, Court of Appeal, 15 November 2024
02 Dec 2024
Main purpose of loan was tax mitigation premium icon
Syngenta Holdings Ltd (TC9346)
25 Nov 2024
Exporter entitled to zero rate goods premium icon
Procurement International Ltd (TC9330)
25 Nov 2024
Health services supplied to local authorities premium icon
R (oao Midlands Partnership University NHS Foundation Trust) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 October 2024
25 Nov 2024
Contract was outside the ten-year period premium icon
R (on the application of Cobalt Data Centre 2 LLP and another) v CRC, Supreme Court, 20 November 2024
25 Nov 2024
Avoidance was a main purpose of the transfer premium icon
Tower One St George Wharf Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 November 2024
25 Nov 2024
Office servicing business is not a trade premium icon
Executors of K Beresford (deceased) (TC9333)
18 Nov 2024
Retrospective application of apportioning a mixed supply premium icon
Abbeyford Caravan Company (Scotland) Ltd (TC9324)
18 Nov 2024
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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
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