Tax Law, Business & Personal Tax Laws & Cases in the UK
Below are recent tax law cases from our CaseCheck archive, including legal information on business tax law, capital gains tax law, accounting tax law, bankruptcy tax law, estate planning, family law and personal tax. To view the full archive of case law, visit our Court Cases page. To search the full database please register with CaseCheck for free today.
Tim Healy v The Commissioners for Her Majesty’s Revenue & Customs, [2012] UKFTT 246 (TC), 15 March 2012  -  This case concerend an actor working away from home and whether his accommodation, subsistence and travel expenses were “wholly and exclusively” incurred for the purpose of his profession.  Healy who is based in Cheshire was contracted to appear in the West End of London in the musical, Billy... more...
Joseph Nicholas Hanson as Trustee of the William Hanson 1957 Settlement v Revenue & Customs [2012] UKFTT 95 (TC), 31 January 2012  -  The First-tier tax Tribunal has held that when determining whether a farmhouse qualifies for agricultural property relief (APR) from inheritance tax, the farmhouse and the land to which it is of a “character appropriate” must be in the same occupation, but need not be in the same ownership. A... more...
Nicolette Vivian Pawson (deceased) v The Commissioners for Her Majesty's Revenue & Customs, TC 01748, 14 December 2011  -  The First Tier Tax Tribunal has ruled that a property used as a holiday cottage qualifies for inheritance tax business property relief (BPR).  This case has generated a lot of interest as HMRC has delayed a number of similar cases pending the outcome of this one.  It will be interesting to see... more...
Tax law - R (Davies and another) v The Commissioners for Her Majesty's Revenue and Customs, R (Gaines-Cooper) v Same [2011] UKSC 47, 19 October 2011  -  A reminder that judicial review can sometimes involve significant sums of money. This turned on the 1999 booklet IR20 "Residents and Non-Residents - Liability to tax in the United Kingdom". This offered general guidance on what amounted to "residence" and "ordinary residence" for the purposes of UK income... more...
Dundee City Council v Dundee Valuation Committee and Flemming Hansen, [2011] CSIH 73, 23 November 2011  -  Appeal by Dundee City Council against a decision of Dundee Valuation Committee. The question in dispute was whether Mr Hanson, the landlord of a number of (apparently unoccupied) flats in Dundee was liable for council tax on those flats. The council had determined that Mr Hanson was liable... more...
The Commissioners for her Majesty's Revenue and Customs v (1) Colin Atkinson (2) Paul Smith (executors of William Mashier Atkinson deceased), FTC/61/2010  -  The Upper Tax Tribunal has allowed HM Revenue & Customs’ appeal in the case HMRC v Executors of Atkinson. The decision allows HMRC to refuse agricultural property relief on a farmhouse because the farmer had gone into in a care home just before his death. The executors were unrepresented at the... more...
John Scofield v HM Revenue & Customs, FTT, 24/Mar/11  -  The First Tier Tax Tribunal ("FTT") allowed the taxpayer's appeal against the Revenue's decision to cancel his registration for gross payment under the Construction Industry Scheme ("CIS"). The Tribunal found the Revenue had wholly failed to exercise their statutory discretion under s.66 Finance Act... more...
R (Shiner & Antr ) v HM Revenue & Customs and R (Huitson) v HMRC, CA (Mummery, Sullivan, Tomlinson LJJ) 25/July/11  -  In Shiner an application for judicial review over a marketed tax scheme was dismissed. The Isle of Man scheme involved trying to use the 1995 double tax agreement between the UK and IoM to claim UK relief on payments from a partnership of IoM trusts. The Court rejected the claimants contention that the... more...
Golding and another v HMRC, [2011] UKFTT 351 (TC)  -  The First-Tier Tax Tribunal recently ruled that a farmhouse is entitled to full agricultural property relief (APR)  from inheritance tax even though the aged occupant only sold a few eggs to a handful of customers. HMRC accepted the claim for APR on the land and other buildings but they did not... more...
Gateshead Talmudical College v HMRC [2011] UKUT 131 (TCC)  -  This is an appeal by Gateshead College against the decision of the First-tier Tribunal. The Upper Tribunal concluded that Capital Goods Scheme (CGS) adjustments were required when rental payments and VAT accounting stopped less than two years into a lease and leaseback arrangement. CGS is a... more...
This content is made available by CaseCheck Limited under a Creative Commons Licence  |  Terms Of Use