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Compatibility with EU law of intra-group disposals
Gallaher Ltd (
TC7055
)
Personal liability notice related to company’s late registration
S Chmiel (
TC7112
)
Entitlement to losses from dissolved partnership
D Shanks (
TC7118
)
Supply of cars to employees under salary sacrifice scheme
Northumbria Healthcare NHS Foundation Trust v CRC, Upper Tribunal (Tax and Chancery Chamber),
5 June 2019
Input tax on building let to the students’ union
The Glasgow School of Art v CRC, Upper Tribunal (Tax and Chancery Chamber),
6 June 2019
Central management and control of companies
Development Securities and others v CRC, Upper Tribunal (Tax and Chancery Chamber),
5 June 2019
Business premises renovation allowance claim
London Luton Hotel BPRA Property Fund LLP (
TC7059
)
Burden of proof in penalty cases
C Platt (
TC7131
)
Link between costs of producing shows and catering and ice cream sales
Royal Opera House Covent Garden Foundation (
TC7157
)
Staleness of discovery assessment
K Hunter (
TC7140
)
Grant of share option was not employment related
Vermilion Holdings Ltd (
TC7077
)
Tenancy agreement was a sham to deceive council
M Kamran (
TC7097
)
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READERS'
FORUM
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
MOST POPULAR
In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence