Tax cases

Best Buy Communications Ltd (TC6080)

P Saunders (TC6173)

Redwing Property Ltd (FTSTC3)

Air Berlin v CRC (Case C-573/16), Court of Justice of the EU, 19 October 2017

The Queen (on the application of R Clarke and others) v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 September 2017

CRC v Praesto Consulting UK, Upper Tribunal (Tax and Chancery Chamber), 10 October 2017

RDS Driving Services Ltd (TC6087)

R Morris (TC6160)

Comments are invited on the draft regulations.

The ATT highlights a discrepancy in the exemption.

P Degorce v CRC, Court of Appeal, 6 October 2017

R (Newcastle United Football Club and others) v CRC and the Crown Court at Leeds, Queen’s Bench Division, 4 October 2017