CASES

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

Implied acceptance of late appeal

Third-party notice and non-residents

Reasonable excuse for late return (1)

Reasonable excuse for late return (2)

Special purpose vehicles not ‘uncommercial’

CGT on settlement

Scope of the De-Supply Order

Input tax on property development

Application for costs on an indemnity basis

Bad debt relief and the property condition

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EDITOR'S PICK

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

1 /7

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry , Ollie Winters

2 /7

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

3 /7

Loopholes and tax avoidance

Kyle Rainsford

4 /7

Spare us the cUTTer

Nick Thornton

5 /7

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

6 /7

Muller: notional companies and real-world transactions

Ashley Greenbank

7 /7

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Loopholes and tax avoidance

Kyle Rainsford

Spare us the cUTTer

Nick Thornton

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

Muller: notional companies and real-world transactions

Ashley Greenbank

CASES

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CASES

EDITOR'S PICK