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Reasonable steps taken
N Barrett (TC4514)
Meaning of sport
The English Bridge Union Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 July 2015
Harsh but not unfair
Trinity Mirror plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 August 2015
Nature of shares
CRC v J Blackwell, Upper Tribunal (Tax and Chancery Chamber), 13 August 2015
Entertaining corporate meetings
Merlin Scientific LLP (TC4441)
Main objects of transaction
Lloyds Bank Leasing (No 1) Ltd (TC4578)
Late applications refused
S Smith and G Smith (TC4535); Camping-on-Tyne (TC4543); Luddington Golf Club Ltd (TC4545)
Unfair representation
GDF Suez Teesside Ltd (formerly Teesside Power Ltd) (TC4590)
No sacrifice
Reed Employment v CRC, Court of Appeal, 28 July 2015
Residual input tax is recoverable
Volkswagen Financial Services (UK) Ltd v CRC, Court of Appeal, 28 July 2015
Fairs exception applies
Finmeccanica Group Services SPA v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 July 2015
Overclaimed input tax
Gdeco Ltd (TC4451)
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Incentive plan payment is taxable in UK
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This week's opinion: 13 November 2025
Increased levels of awareness of making tax digital
Consultation on duties of new AML supervisor
Online betting taxes must reflect the harms they cause
Failure to notify CGT penalties double in two years