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Barr Brothers (TC4686)

Duncan (TC4684)

New Deer Community Association v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 November 2015

The Trustees of the Institute for Orthodox Christian Studies (TC4622)

Bedale Golf Club Ltd (TC4619)

M Burgess; Brimheath Developments Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 October 2015

M D Montshiwa (TC4701)

W Harrison (TC4693)

Bromcom Computers plc (TC4691)

Witney Bowls Club (TC4598)

P Silvester (TC4682)

CRC v CCA Distribution Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 June 2015

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Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026

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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments

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CASES

Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review

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