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Admin
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Investments
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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)
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)
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NEWS
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DEADLINE DATES
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CASES
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Wine packing research did not advance technology
Lease extension decision deferred pending Archer
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Tax appeals should be heard before the judicial review
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This week's opinion: 22 October 2026
Reducing formal consultation – what this might mean for HMRC and tax policy
Environmental Services Ltd – why genuine innovation does not automatically qualify as R&D
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Relationship between employee ownership trustees and the employee advisory board