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Too much icing
A H Field (Holdings) Ltd (TC1800)
Extent of business use
Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)
Company pays the tax
Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Occupation counts
Hanson (Trustee of the William Hanson 1957 Settlement) (TC1791)
Management services
Investment Trust Companies v CRC, Chancery Division
Payments constitute income
First Nationwide v CRC, Court of Appeal
Distributions are remuneration
Manthorpe Building Projects Ltd (TC1778)
Circular income
Olaf Rogge, John Martin Kent, J M Kent Settlement (TC1747)
More specific compensation
R v Ahmad and another, Court of Appeal
Profits remain taxable
Vocalspruce Ltd (TC1734)
All too much
S Cornes (TC1701)
Lack of care
T J Blanche (TC1697)
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Tax tip: Tax-efficient Christmas party
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This week's opinion: 20 November 2025
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