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Inadequate system
PMS International Group plc (TC2181)
New test
CRC v Rank Group plc, Upper Tribunal (Tax and Chancery Chamber)
Zero rating applies
Wood Green Animal Shelters (TC2118)
Residence is irrelevant
CRC v FCE Bank plc, Court of Appeal
Consortium relief found wanting
CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union
Incomplete instructions
R W Eadie (TC2181)
Keep it quiet
Mr A (TC2217)
Restricted securities for bonuses
UBS AG and DB Group Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Wedding VAT
Drumtochty Castle Ltd (TC2111)
Taxable compensation
John Lints (TC2168)
Unfair penalty
MOH Properties Ltd (TC2273)
Avoidance scheme fails
Greene King plc; Greene King Acquisitions Ltd (TC2069)
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This week's opinion: 20 November 2025
Scale of anti-money laundering fee hike lower than planned
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