HM Revenue & Customs v The Principal & Fellows of Newnham College in the University of Cambridge

This case tests the meaning occupation in regard to land.

TP Madgett (TP) & RM Baldwin (t/a Howden Court Hotel) v C & E Commissioners

This case tested whether a trade was within the Tour Operators Margin Scheme (TOMS).

Fleming (t/a Bodycraft), Condé Nast Publications Ltd v HMRC

This case looks at the issues of the three year time limit and input tax.

Veltema v Langham

Discovery assessment; whether HMRC permitted to issue one; tax return submitted with valuation subsequently found to be incorrect

Varty v Lines

Principle private residence relief; sale of part of land within curtilege of property following earlier sale of dwelling house and land.

Schofield v R & H Hall Ltd

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

Garnett v Jones (re Arctic Systems Ltd)

Whether issue of share to wife was a settlement and, consequently, the dividends taxable on the husband.

Batey v Whitfield

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

Simpson v John Reynolds & Co (Insurances) Ltd

Tests whether a payment constitutes a trading receipt.

GD Cairns (VDE Webb's Personal Representative) v HMRC

Inadequate valuation of property on IHT return; HMRC issued a penalty summons for negligence; validity of summons.