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What is a determination?
Bartram v CRC, Upper Tribunal (Tax and Chancery Chamber)
Electoral red herring
D Regan (TC2247)
CIS cancellation
JP Whitter (Waterwell Engineers) Ltd (TC2316)
Time to pay
D Wilmot (TC2325)
Not special enough
Algarve Granite Ltd (TC2142)
Scheme failure
Explainaway Ltd v HMRC (and related appeals) [2012] UKUT 362
Struck out
A Churchill v HMRC (TC02328)
Double bluff fails
Orchid Properties v HMRC (No 2) (TC02323)
No offset permitted
D Knowles (TC2199)
Penalties reinstated
CRC v Hok Ltd, Upper Tribunal (Tax and Chancery Chamber)
Scheme fails
Sloane Robinson Investment Services Ltd (formerly Sloane Robinson Investment Management Ltd) (TC2132)
Disregard for the facts
AML Consulting (TC2151)
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This week's opinion: 20 November 2025
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