Weekly case highlights ― 15 March 2021

Produced by Tolley
Weekly case highlights ― 15 March 2021

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Weekly case highlights ― 15 March 2021
  • Business tax
  • Cheshire Cavity Storage 1 Ltd and another v HMRC
  • Private client tax
  • Denise Mary Austin v Gemma Mitchell and another

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

Business tax

Cheshire Cavity Storage 1 Ltd and another v HMRC

Can a hole in the ground be an item of plant or machinery? The hole here was in fact a sophisticated underground facility which had been artificially created by dissolving rock salt and then forcin

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