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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.

Top five cases of 2019 premium
Case of the yearHancock: CGT scheme failedInHancock and another v HMRC[2019] UKSC 24 (22 May), the Supreme Court, like the Court of Appeal, found that a scheme intended to operate as a reorganisation, within the scope of TCGA 1992...
12 December 2019
Spring Capital v HMRC

No loss carry-forward

4 December 2019
C Simpson v HMRC premium

Principal private residence

4 December 2019
Taylor Pearson (Construction) v HMRC premium

Input tax on tax advice

4 December 2019
RSR Sports v HMRC premium

The childcare exemption and holiday camps

4 December 2019
B A Jafari v HMRC premium
Stale discovery assessment
4 December 2019
Good Law Project v HMRC

Taxpayer’s confidentiality and civil proceedings

27 November 2019
Foojit v HMRC premium
EIS and shares carrying preferential rights
27 November 2019
Gray & Farrar International v HMRC premium
Are matchmaking services the services of consultants?
27 November 2019
A Salazar v HMRC premium

Flawed penalty and reasonable excuse

27 November 2019
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