Access our practical Tax Case Library with over 600 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.
Penalties: Failing To Produce Information: Taxpayer Did Not Deliberately Fail To Notify Chargeability
Tax Returns Could Not Displace Discovery Assessments
Barrister Did Not Have A Reasonable Excuse For Late Tax Payments
APNs Issued After HMRC’s Agreement To Postpone Disputed Tax Was Not An Abuse Of Power
Information Notices: Tribunal Hearing For Approval Of Third-Party Notices Could Not Include Companies And Individuals
Payments To ‘Consultancy Vehicles’ Were Employment Income
Qualified Diver Was Self-Employed For Income Tax Purposes
No Personal Liability For Company PAYE And NIC Assessed By HMRC On Director
Taxpayer’s Stay At Property Was Insufficient To Make It A ‘Residence’
Payments Were Not Made Under Guarantee But Under An Indemnity
Were HMRC Reasonable To Issue A Notice Of Requirement (NoR)?
Were Supplies Made By Private Profit Making Welfare Organisations Covered By The Exemption Even Though They Were Not State Regulated?
Our extensive database is regularly updated to report important rulings in full, meaning you'll always have the information you need to hand.