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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)
The burden of proof
M Shakeel (TC4576)
Pension and penalty
A Havercroft (TC4571)
Whose benefit?
East Allenheads Estate Ltd (TC4513)
Penalties reduced
B Parkinson (TC4526)
Exclusive occupation
Kati Zombory-Moldovan trading as Craft Carnival (TC4428)
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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
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Readers’ forum: VAT rules for artwork and margin scheme
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