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Tax cases

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Error on assessment did not invalidate discovery premium icon
TSS Fire Ltd; P Porter (TC9257)
30 Sep 2024
Offshore group member did not exercise control premium icon
Aramark Ltd (TC9290)
30 Sep 2024
Supply of legal services was not linked to taxable supplies premium icon
Visual Investments International Ltd (TC9292)
30 Sep 2024
Fishery business was not a trading concern premium icon
D Demetriou as executor of the estate of the late Mrs Pearce and another (TC9288)
23 Sep 2024
No reasonable excuse established premium icon
M Gursoy [2024] FTSTC4
23 Sep 2024
No refund despite incorrect HMRC advice premium icon
Gregory Sewell (TC9269)
23 Sep 2024
Discount offer was not included in terms premium icon
TalkTalk Telecom Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
23 Sep 2024
First-tier Tribunal made no error in law premium icon
CRC v Mohammed Zaman, Upper Tribunal (Tax and Chancery Chamber), 11 September 2024
23 Sep 2024
Case remitted to First-tier Tribunal premium icon
CRC v Professional Game Match Officials Ltd, Supreme Court, 16 September 2024
23 Sep 2024
Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? premium icon
MPMH Construction Ltd (TC9264)
16 Sep 2024
Third-party application for redaction of information fails premium icon
Equity Advisory Limited; Craig Mellor; and a bank (TC9274)
16 Sep 2024
Taxpayer did not cease to be resident in the UK premium icon
Kevin McCabe v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
16 Sep 2024
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CASES premium icon
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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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