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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.

KS Macmillan and another v HMRC premium

Entrepreneurs’ relief on a disposal of loan notes

31 October 2019
Routier v HMRC

Charitable trust established in Jersey

23 October 2019
In Tandem Resources v HMRC premium
Provision of labour or outsourcing?
23 October 2019
Holy Cow! Ice Cream Company v HMRC premium

Retrospective application of the flat rate scheme

23 October 2019
B Knibbs and others v HMRC and The Queen oao of R Astley and others v HMRC premium
Enquiries into carry-back loss relief claims
23 October 2019
The Opinion of Lord Pentland in the petition of Jolyon Maughan premium

Failed attempt at suspending the latest UK/EU agreement on Brexit

23 October 2019
The Queen oao Aozora GMAC Investment v HMRC

Legitimate expectation and specialist tax advice

17 October 2019
Irish Bank Resolution Corporation and Irish Nationwide v HMRC premium
Permanent establishments – profit attribution
17 October 2019
Immanuel Church v HMRC premium
Independent annexe or extension?
17 October 2019
Lunar Missions v HMRC premium
Single purpose vouchers and time of supply
17 October 2019
EDITOR'S PICKstar
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25 March 2026
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J Hosking v HMRC
25 March 2026
Consultation tracker
9 April 2026
Case watch
9 April 2026
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