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CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Aria Technology v HMRC
Letters constituted a notice of assessment, Court of Appeal decides
27 February 2020
N Dyer v HMRC premium
Sale of goodwill or earnings from employment?
27 February 2020
Corte Diletto v HMRC premium
Zero-rated cake or standard-rated as confectionary?
27 February 2020
Ferguson v HMRC premium
Late filing of tax return
27 February 2020
Other cases that caught our eye: 26 February 2020 premium
Powers of enquiryIn C Grinyer v HMRC [2020] UKFTT 64 (TC) (3 February), the FTT rejected the taxpayers appeal. HMRC was entitled to enquire into an individuals tax return, including his claim for loss relief relating to a partnership,...
27 February 2020
Rowe and others v Ingenious Media and others premium
Costs, security for costs and litigation funding 
18 February 2020
KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága premium
Whether VAT distance sales rules for goods dispatched or transported ‘by or on behalf of the supplier’
17 February 2020
AJFP Caraş-Severin and DGRFP Timişoara premium
Letting income included in exemption turnover 
17 February 2020
HMRC v A Naghshineh premium
Farming losses and the reasonable expectation of profits tests for sideways loss relief
17 February 2020
Walewski v HMRC
Mixed partnerships: reallocation of profits 
11 February 2020
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