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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.

The claimants listed in Class 8 of the CFC and dividend GLO v HMRC
CFC and FII GLOs 
27 February 2019
G A Eccles v HMRC premium
Payment under guarantee
27 February 2019
D Cosham v HMRC premium
DIY scheme and sustainable homes
27 February 2019
Eynsham Cricket Club v HMRC premium
New point argued at the UT.
27 February 2019
U Chaudhary v HMRC premium
Discovery not stale
27 February 2019
A Omar v HMRC premium
Discovery assessments and correct self-assessment returns
27 February 2019
R Atherton v HMRC
Was a discovery assessment valid?
20 February 2019
L Tang v HMRC premium

Was a bare trust created?

20 February 2019
Macleod and Mitchell Contractors and W Mitchell v HMRC premium

Payments were not earnings

20 February 2019
Kingdom of Belgium v European Commission premium

Belgium’s system of advance rulings and state aid

20 February 2019
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