Cases

Alexander Graham Reid v HMRC Payment on transfer of employee

Ali v HMRC Trade or speculation?

Air France-KLM v Ministère des Finances et des Comptes publics VAT on unused air tickets

Airtours Holidays Transport v HMRC Recovery of input tax incurred on production of a report

Anderson v HMRC Discovery assessments and carelessness

Ann Hauser v HMRC Online return submitted but not received by HMRC

Anthony and Julia Rowbottom v HMRC Was a boat chartering trade carried on commercially?

Apollo Fuels B Edwards and others HMRC v Car leased to employee for full market value 

Bainbridge v P Bainbridge Rescission of transfer to trust 

Barker v Baxendale Walker Solicitors and P Baxendale Barker Had a tax adviser been negligent? 

Beauty Angels v HMRC Deemed supply between associated companies

Berkshire Golf Club and others v HMRC Quantifying unjust enrichment

Bloomsbury Verlag gmbh v HMRC Carry-forward of losses previously not computed