ACCA produce articles on historical tax cases. This page contains links to our articles on the subject of tax administration. Follow the links to the full articles.
Tax case articles (tax administration):
- British Transport Commission v Gourley.....[compensation for loss of earnings; net or gross?]
- Charlton and Others v HMRC [2011] UKFTT 467 (TC).....[whether an out of time discovery assessment by HMRC, following full disclosure is valid]
- Cormac Construction Ltd v R & C Commissioners.....[reasonable excuse; balancing work with childcare; exceptional circumstances]
- Furniss v Dawson.....[leading case on tax avoidance case; artificially inserted steps]
- GD Cairns (VDE Webb's Personal Representative) v HMRC.....[proportionality of penalties]
- HMRC v Khawaja.....[issue of penalties; burden of proof]
- HMRC v Landsdowne Partners Ltd Partnership [2010] EWHC 2582 (Ch).....[out of time discovery assessment where HMRC should have realised insufficiency of self assessment]
- MONRO v HMRC, CA 2008, TL 3809; [2008] STC 1815; [2008] EWCA Civ 306.....[error/mistake claim and prevailing practice]
- R (oao Prudential plc) v Special Commissioner (and related applications).....[legal and professional privilege]
- Robertson v CIR.....[levy of penalty where best possible estimates used]
- Rowland v HMRC.....[reasonable excuse where reliance placed on a professional adviser]
- Veltema v Langham, CA 2004, 76 TC 259; [2004] STC 544; [2004] EWCA Civ 193.....[incorrect valuation and discovery assessment]
- W.T. Ramsay v CIR.....[leading case on tax avoidance; looking at series of transactions as a whole]
Tax case articles (all)
