Walker v Adams

Compensation for loss of office including payment for 'injury to feelings'; whether taxable

Sharkey v Werhnher

This case establishes the principle of value given a disposal other than in ordinary trade.

Imperial Chemical Industries v Colmer

Consortium relief; whether the consortium company had to be a holding company of UK companies only in order to qualify for consortium relief.

Atkinson and Anor v HMRC

Whether absence from a property due to ill health negated a claim for agricultural property relief.

Gallagher v Jones

The wholly and exclusively rule

Rolls-Royce Motors Ltd v Bamford, Ch D 1976, 51 TC 319; [1976] STC 162

Whether trading losses brought forward may be transferred to a subsidiary on transfer buy way of hive-down.

Hall v Lorimar

Freelance vision mixer; whether employed or self-employed.

Mr J R Hanson v The Commissioners of HMRC

The First Tier Tribunal case overturned a penalty for a "careless error" where the accountant was blamed.

Michael J Harte and Brenda A Harte v HMRC

This case was based on whether a property was eligible for main residence relief during a very short period of occupancy.

Anthony Metcalfe v RCC

Private residence relief; multiple properties; house that taxpayer claimed for was not connected to the electricity supply.

Malcolm Springthorpe tax case

This case was based on whether a property was eligible for main residence relief during a short period of occupancy while it was being refurbished.

SDLT and property - a cautionary tale

A cautionary case regarding the apportionment of property and chattels when purchasing a property.

Estate planning, IHT and probate

A look at areas where probate laws in Scotland differ from those that apply in England and Wales.

Out-of-time claims

HMRC has released comments following a recent European Court of Justice (ECJ) case regarding out-of-time claims.

HMRC agent account managers

if HMRC's normal communication channels have left you frustrated and still needing an answer, the Agent Account Manager service may help.

The Upper and First-Tier Tribunals – What is a Reasonable excuse?

The First-Tier Tribunal has made a number of decisions lately which have shown an appreciation of the reality of business life. In Enersys Holdings UK Ltd it was concluded that a Tribunal does have power to strike down a penalty if it is “not merely harsh but plainly unfair” In the face of increased penalties from HMRC, the Tribunals have brought a welcome balance of reason. This page examines some successful and unsuccessful appeal cases.

VAT update - July 2011

VAT and indirect taxes update July 2011.

Badges of trade

A simple concept but despite its simplicity it causes many taxpayer problems clearly indicated by the plethora of case law.

Revenue & Customs Commissioners v Dr Piu Banerjee [2010] EWCA Civ. 843

This case looks at training costs and whether they are wholly, exclusively and necessary

First-tier tribunal tax cases - reasonable excuse

Details of four tribunal cases concerning reasonable excuse.

Reed Employment v HMRC

The first tier tribunal case looks at the supply of temporary staff

Finance Bill 2011 - CPD Article

Read the article on the 2011 Finance Bill and answer the CPD questions to earn verifiable CPD points.

G Bushell v HMRC

Construction industry scheme, penalties for non-submission of CIS returns.

Charlton and Others v HMRC [2011] UKFTT 467 (TC)

The case concerned capital gains tax

IR35 tax cases

Tax cases - whether IR35 applies or not.

R v HMRC

Application for judicial review on ordinary residence rulings; taxpayer met the guidance in IR20 but still had strong connections with UK; interpretation of IR20

Dr Andreas Helmut Tuczka – First Tier Tribunal Case: TC00366

[30/03/10] - Ordinary residence; whether individual coming to UK; acquisition of home in the UK and effects on residence status.

Dr K M A Manzur v Commissioners for HMRC

This first tier tribunal looked at the whether a trade was being carried out

CRC v AXA UK Plc [2010] STC 2825 (C-175/09)

This European Court of Justice (ECJ) decision has prompted HM Revenue & Customs (HMRC) to release Revenue & Customs Brief 54/10.

CM CHAPPEL v HMRC

Business asset taper relief with relevance to Entrepreneurs Relief; transfer of a share of a share in a trading consortium, before trading had commenced and any trading assets acquired.

Cormac Construction Ltd v R & C Commissioners

The case concerns reasonable excuse

Inheritance tax

The House of Lords has approached the Treasury to request new legislation to protect siblings living together for many years in light of the European Courts of Justice decision in the case of Burden & Anr v UK.

Monro v HMRC

Error or mistake claim; refusal of claim where HMRC’s guidance at the time the return was prepared was subsequently found to be incorrect

Danfoss A/S, AstraZeneca A/S v Skatteministeriet CJEC Case

This case looks at a number of aspects concerning entertaining.

Owen v Southern Railway of Peru Ltd, HL 1956, 36 TC 602; [1957] AC 334; [1956] 2 All ER 728

Provision for future obligations; requirement for accurate basis of calculation.

Kretztechnik AG v Finanzamt Linz

This decision tests partial exemption attribution.

J Lyons & Co v Attorney General

This case tests whether an expense can be classed as plant or machinery.

Jackson v Laskers Home Furnishers Ltd

Expenditure on repairs to a leasehold property on acquisition; income or capital.

James Snook & Co Ltd v Blasdale

This case tests the difference between capital and trading treatment.

John Pimblett & Sons v C & E Commissioners

This case tests the meaning of catering.

Jowett v O'Neill & Brennan Construction Ltd

Associated company; whether active for the purposes of reducing small companies’ rate

Kelsall v Investment Chartwork Ltd

Company pension contributions; whether allowable in year of payment or spreading appropriate.

Kieran Mullin Ltd v C & E Commissioners

This decision tests the concept of business splitting.

Kirkby v Hughes

The case tests whether an activity constitutes a trade

Law Shipping Co Ltd v CIR

This case tests whether an expense is revenue or capital.

Leach v Pogson

The case tests whether an activity constitutes a trade.

Baker, Longson v ChD

Eligibility of large garden for private residence relief.

Mallalieu v Drummond

Tests the wholly and exclusively rule and duality purpose.

Market Investigations Ltd v Minister of Social Security

Market research interviewers; employed or self-employed; worker had no conrol over work undertaken.

Markey v Sanders

Principle private residence relief; sale of a property, separate from the main dwelling house.