Court index
UK Supreme Court tax cases
Seeded tax cases from the UK Supreme Court in United Kingdom.
Country
United Kingdom
Court
UK Supreme Court
Cases
3
2021
HMRC v. Tooth
[2021] UKSC 17
A discovery assessment requires both a discovery and a relevant insufficiency; an inadequate return alone does not constitute the deliberate behavior needed to extend the time limit.
2016
UBS AG v. HMRC; DB Group Services (UK) Ltd v. HMRC
[2016] UKSC 13
Bonus arrangements using shares with forfeitable conditions designed to bypass income-tax employment-related-securities rules were not effective; the realistic view of the arrangement controlled.
2015
Anson v. HMRC
[2015] UKSC 44
A Delaware LLC's profits could be sourced as Anson's own income for UK tax purposes given the partnership-like treatment under Delaware law and the LLC agreement.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.