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Not part of the garden
Mr and Mrs Fountain (TC4596)
Golfing VAT
Massey and another trading as Hilden Park Partnership; Hilden Park LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 July 2015
No trade
P Degorce v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 August 2015
Isle of Man factor
Island Contract Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 August 2015
Suspended penalty
B Patel (TC4617)
Shares to reflect restrictions
Lars Sjumarken (TC4557)
What is an institutional investor?
Monitor Audio Ltd (TC4541)
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)
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New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
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Movers & shakers: 29 January 2026
Practice tip: Knowing who your best clients are
Professional bodies issue AI guidance
Lawyers’ client accounts targeted by government
Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified
Validity of invoices to support input tax claims
Licence to use client list was intangible fixed asset
Artificial intelligence must be used with caution
Martland is the correct approach to late appeals
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This week's opinion: 29 January 2026
Movers & shakers: 29 January 2026
New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
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