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Hoardweel Farm Partnership (TC2097)
More evidence required
J Cox (TC2084)
Two places of work
New Image Training Ltd (TC2146)
Unusual payment
C Collins (TC2088)
Special reduction
White (TC2050)
Supplies are not exempt
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
Transfer not tainted
Backhouse v Revenue and Customs Prosecution Office, Court of Appeal
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CRC and Commissioner for the South African Revenue Service v Ben Nevis (Holdings) Ltd and other companies, Chancery Division
No reason to allow correction
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Payment is compensation
Rubio (TC2047)
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M Williams (TC2062)
Green fees dispute rolls on
CRC v Bridport and West Dorset Golf Club Ltd, Upper Tribunal (Tax and Chancery Chamber)
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Movers & shakers: 29 January 2026
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Licence to use client list was intangible fixed asset
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This week's opinion: 29 January 2026
Movers & shakers: 29 January 2026
New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
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