Access our practical Tax Case Library with over 900 easy-to-read tax case summaries. Each tax case is simply and clearly explained to ensure you can confidently apply the rulings to your clients.
Incorrect property expenses claims were not careless for discovery assessment purposes
Taxpayer’s ‘involuntary’ self-assessment registration was a special circumstance in late filing penalty appeal
Appeal Against Late Filing Penalties Allowed As HMRC Could Not Prove That Filing Notices Were Sent
HMRC could make successive different discoveries in relation to the same tax liability
Penalties: Uncertainty About Whether Receipt Was Taxable Represented Special Circumstances
Taxpayer’s payment of tax liability by instalments was not a reasonable excuse for late payment
Discovery Assessments Were Not Validly Made
Capital loss for guarantee was deductible in the tax year of payment
Taxpayer’s Stay At Property Was Insufficient To Make It A ‘Residence’
Entrepreneurs’ Relief : Company was not the taxpayer’s personal company as ‘issued share capital’ condition not met
Our extensive database is regularly updated to report important rulings in full, meaning you'll always have the information you need to hand.