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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.

A Scott v HMRC
Whether corresponding deficiency relief could result in ‘negative income’ 
29 January 2020
Snow Factor Ltd v HMRC premium
Reduced rate for lift pass
29 January 2020
Bertram v HMRC premium
VAT on conversion of single dwellings into HMOs 
29 January 2020
The Claimants in the Royal Mail Group Litigation and Royal Mail Group Ltd premium
Evidence of payment of output tax 
29 January 2020
Marlow Rowing Club v HMRC premium
Reasonable excuse: the Perrin test
29 January 2020
R (oao Cartref) v HMRC
High Court rules that loan charge is compatible with human rights 
22 January 2020
Premier Family Martial Arts LLP v HMRC premium
Kickboxing not covered by VAT private tuition exemption 
22 January 2020
HMRC v Hicks premium
Adviser careless for discovery assessment purposes
22 January 2020
MCX Dunlin (UK) Ltd v HMRC premium
Whether interest was due on repayments of PRT 
22 January 2020
Root 2 Tax Ltd v HMRC premium
Employment earnings: spread-betting profits 
15 January 2020
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