Gordon & Blair v CIR

Change in activity; whether constituted a new trade for the purposes of carrying forward trading losses.

Sargent v Barnes

Travelling costs and the wholly and exclusively rule

R (on the application of Prudential plc) v Special Commissioner (and related applications)

Tax investigations, whether legal and professional privilege could be claimed in respect of certain documentation requested by HMRC during the course of an inquiry.

Benson v Yard Arm Club Ltd

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

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.