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Tax Case Title Date Topic Section Author
P No Reasonable Excuse For Late NRCGT Returns But Penalties Reduced
By Mark McLaughlin, June 2018
P No Reasonable Excuse For Late NRCGT Returns But Penalties Reduced June 2018 Capital Gains Tax Compliance Mark McLaughlin
P Personal Service Companies Were Managed Service Companies
By Mark McLaughlin, May 2018
P Personal Service Companies Were Managed Service Companies May 2018 Income Tax Employment Income Mark McLaughlin
P Belief That An APN Was Unlawful Could Be A Reasonable Excuse For Late Payment
By Mark McLaughlin, March 2018
P Belief That An APN Was Unlawful Could Be A Reasonable Excuse For Late Payment March 2018 Income Tax Compliance Mark McLaughlin
P Restriction On Charity Exemption Does Not Violate EU Law
By Mark McLaughlin, February 2018
P Restriction On Charity Exemption Does Not Violate EU Law February 2018 Inheritance Tax Exemptions Mark McLaughlin
P Dividends And Company Car Were Not Taxable On Domestic Abuse Victim
By Mark McLaughlin, January 2018
P Dividends And Company Car Were Not Taxable On Domestic Abuse Victim January 2018 Income Tax Compliance Mark McLaughlin
P HMRC Could Not Prove That A Tax Return Filing Notice Was Issued
By Mark McLaughlin, December 2017
P HMRC Could Not Prove That A Tax Return Filing Notice Was Issued December 2017 Income Tax Compliance Mark McLaughlin
P Grant Of Sublease Was A Gift With Reservation
By Mark McLaughlin, November 2017
P Grant Of Sublease Was A Gift With Reservation November 2017 Inheritance Tax Lifetime Gifts Mark McLaughlin
P HMRC Had Power To Enquire Into Its Own Calculations
By Mark McLaughlin, October 2017
P HMRC Had Power To Enquire Into Its Own Calculations October 2017 Capital Gains Tax Compliance Mark McLaughlin
P Claim Restricted To Amount Actually Spent On Research And Development
By Mark McLaughlin, September 2017
P Claim Restricted To Amount Actually Spent On Research And Development September 2017 Income Tax Capital Allowances Mark McLaughlin
P Was The Appellant Making An Exempt Supply Of Land Or Was It A Bundle Of Services That Were Standard Rated?
By Andrew Needham, August 2017
P Was The Appellant Making An Exempt Supply Of Land Or Was It A Bundle Of Services That Were Standard Rated? August 2017 VAT Exempt Supplies Of Land Andrew Needham
P ‘Place Of Effective Management’ Of Trusts Was In The UK
By Mark McLaughlin, August 2017
P ‘Place Of Effective Management’ Of Trusts Was In The UK August 2017 Capital Gains Tax Double Tax Relief Mark McLaughlin
P Individual Should Not Have Been Assessed For Gains In Intervening Tax Years When Not Resident Or Ordinarily Resident In The UK
By Mark McLaughlin, August 2017
P Individual Should Not Have Been Assessed For Gains In Intervening Tax Years When Not Resident Or Ordinarily Resident In The UK August 2017 Capital Gains Tax Non-Residents Mark McLaughlin
P Employer Was Not Liable For Tax Not Deducted From Employee’s Earnings
By Mark McLaughlin, August 2017
P Employer Was Not Liable For Tax Not Deducted From Employee’s Earnings August 2017 Income Tax Income Tax Mark McLaughlin
P Sideways Loss Relief Not Available As LLP Trades Failed Commerciality Test
By Mark McLaughlin, August 2017
P Sideways Loss Relief Not Available As LLP Trades Failed Commerciality Test August 2017 Income Tax Trading Losses Mark McLaughlin
P HMRC Failed To Address Why Partnership Tax Return Was Submitted Late
By Mark McLaughlin, August 2017
P HMRC Failed To Address Why Partnership Tax Return Was Submitted Late August 2017 Income Tax Compliance Mark McLaughlin
P Appeal Partly Relating To Statutory Records Struck Out
By Mark McLaughlin, August 2017
P Appeal Partly Relating To Statutory Records Struck Out August 2017 Income Tax Compliance » Information Notices Mark McLaughlin
P Taxpayer Had No Reasonable Excuse For Late Payment Of Tax In Accelerated Payment Notice
By Mark McLaughlin, August 2017
P Taxpayer Had No Reasonable Excuse For Late Payment Of Tax In Accelerated Payment Notice August 2017 Income Tax Compliance Mark McLaughlin
P Was The Appellant An ‘Eligible Body’ For The Purposes Of The Sporting Exemption And Was It Under Commercial Influence?
By Andrew Needham, July 2017
P Was The Appellant An ‘Eligible Body’ For The Purposes Of The Sporting Exemption And Was It Under Commercial Influence? July 2017 VAT Sporting Exemption Andrew Needham
P Deceased’s Executors Were Not Entitled To Make Negligible Value And Loss Relief Claims
By Mark McLaughlin, July 2017
P Deceased’s Executors Were Not Entitled To Make Negligible Value And Loss Relief Claims July 2017 Capital Gains Tax Losses Mark McLaughlin
P A Payment For Release From Undertakings Was Not An Allowable Deduction On A Disposal Of Shares
By Mark McLaughlin, July 2017
P A Payment For Release From Undertakings Was Not An Allowable Deduction On A Disposal Of Shares July 2017 Capital Gains Tax Computation Mark McLaughlin
 
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