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• R (oao 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
• Out-of-time claims
• [29/06/2012] HMRC has released comments following a recent European Court of Justice (ECJ) case regarding out of time claims.
• Cenlon Finance Company Ltd v Ellwood
• Whether the previous agreement of an appeal by the Inland Revenue precludes them from raising a subsequent discovery assessment.
• W.T. Ramsay v CIR
• Artificial series of steps inserted purely for the avoidance of tax. This is a key case and, together with the case of Furniss v Dawson is a mainstay of HMRC in tackling artificial tax avoidance schemes on the basis of substance over form.
• SDLT and Property – A cautionary tale.
• [02/07/2012] A cautionary case regarding the apportionment of property and chattels when purchasing a property.
• Furniss v Dawson
• Artificial series of steps inserted purely for the avoidance of tax; consolidated the Ramsay principle established in the case of W.T. Ramsay v CIR
• Ferriby Construction (UK) Ltd v Revenue & Customs [2007] UKSPC SPC00635
• This is an interesting and important case, which highlights the importance of proper record-keeping.
• MONRO v HMRC, CA 2008, TL 3809; [2008] STC 1815; [2008] EWCA Civ 306
• Error or mistake claim; refusal of claim where HMRC’s guidance at the time the return was prepared was subsequently found to be incorrect
• Veltema v Langham, CA 2004, 76 TC 259; [2004] STC 544; [2004] EWCA Civ 193
• Discovery assessment; whether HMRC permitted to issue one; tax return submitted with valuation subsequently found to be incorrect
• Scorer v Olin Energy Systems Ltd
• Whether the previous agreement computations by the Inland Revenue precludes them from raising a subsequent discovery assessment.
• 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.
• Charlton and Others v HMRC [2011] UKFTT 467 (TC)
• Capital gains tax; whether sub-section 29(1) TMA 1970 permitted a discovery assessment to be made when no new facts or changed view of the law had emerged.
• HMRC v Landsdowne Partners Ltd Partnership [2010] EWHC 2582 (Ch)
• Whether a discovery assessment was valid after HMRC discovered that they had incorrectly deducted certain expenses.
• Walton v R & C Commrs; [2009] TC 00273
• Amendments to Self Assessment return by HMRC; whether taxpayer had discharged burden of proving incorrect assessments.
• HMRC v Khawaja
• Level and quality of proof required by HMRC when levying penalties
• Mr J R Hanson v The Commissioners of HMRC FTT 314
• [20/09/2012] The First Tier Tribunal overturns a penalty for a "careless error" where the accountant was found to be to blame.
• Robertson v CIR
• IHT Valuation for a property too low; return subsequently corrected and additional IHT paid; HMRC issued penalties.
• British Transport Commission v Gourley
• The Gourley Principle - Whether an award for loss of earnings should be paid to the recipient before or after taking into account tax.
• Cormac Construction Ltd v R & C Commissioners
• Reasonable excuse; late payment of CIS tax; appeal for retention of gross payment status.
• Rowland v HMRC
• Whether reliance on a third party (an accountant) can be regarded as reasonable excuse for penalty/surcharge purposes

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