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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.

Estera Trust (Jersey) and another v J Singh
Mitigating the tax implications of a court order.
11 September 2019
J and N Potter v HMRC premium
When does a company cease trading?
11 September 2019
The Lilias Graham Trust v HMRC premium
Supply of welfare services
11 September 2019
K Gordon v The Information Commissioner and HMRC premium
Information request on litigation costs incurred by HMRC
11 September 2019
S Cussens v HMRC premium
Invalid ‘extravagant’ discovery assessment
11 September 2019
Munro v Revenue Scotland premium
LBTT must be paid when return is filed, even if return is filed early
11 September 2019
HMRC v Hargreaves Lansdown Asset Management

Were bonuses paid by an investment platform annual payments?

4 September 2019
A Rialas v HMRC premium

Applying the transfer of assets abroad provisions

4 September 2019
The Quentin Skinner 2005 Settlement L and others v HMRC premium

Entrepreneurs’ relief and settlements

4 September 2019
Mr D and Mrs S Hyman v HMRC premium

SDLT on mixed-use property

4 September 2019
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