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Case tracker

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20 July 2023

The tracker is split into three parts: 

•            current tax cases

•            cases potentially subject to an appeal

•            finalised tax cases

Current tax cases

Names of parties Court and citation Subject Current status
Altrad Services (formerly named Cape Industrial Services Ltd) and Anor v HMRC CA-2022–001869
 
[2023] EWCA Civ 474
 
[2022] UKUT 185 (TCC)
 
[2020] UKFTT 162 (TC) 		Capital allowances scheme: Ramsay principle The FTT found that the scheme failed on Ramsay grounds because the taxpayers had not really disposed of...

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