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Tax cases

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Two are not one premium icon
Colin Summers; Christopher Summers (TC2267)
04 Dec 2012
Illegal provision premium icon
R (on the application of Totel Ltd) v First-tier Tribunal and CRC, Court of Appeal
04 Dec 2012
Pension tax dispute premium icon
Weiser (TC2178)
03 Dec 2012
Advantageous timing premium icon
CRC v DV3 RS Ltd Partnership, Upper Tribunal (Tax and Chancery Chamber)
03 Dec 2012
Storage service premium icon
CRC v UK Storage Company, Upper Tribunal (Tax and Chancery Chamber)
30 Nov 2012
Unreasonable apportionment premium icon
CRC v Volkswagen Financial Services (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber)
29 Nov 2012
Excessive tax
R Winsor (t/a Winsor Electrical) TC2339
27 Nov 2012
Wrong test premium icon
CRC v European Tour Operators Association, Upper Tribunal (Tax and Chancery Chamber)
27 Nov 2012
HMRC were too generous premium icon
Seacourt Developments Ltd (TC2198)
26 Nov 2012
Capital nature premium icon
Grant Bowman t/a The Janitor Cleaning Company (TC2284)
23 Nov 2012
Too many ties with UK premium icon
L Yates (TC2220)
22 Nov 2012
Claim is not dual-purpose premium icon
V Buxton (TC2183)
20 Nov 2012
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Readers’ forum: Repair work carried out on goods for overseas landlord Readers’ forum: Unusual company structure Readers’ forum: Last orders, please Readers’ forum: Overseas fundraiser New queries: 29 October 2026
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Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate Reporting in real time over Christmas
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No loss relief on loan to trading company Compensation payments are not deductible Tomlin order has no bearing on taxable income Refund after supplier went into administration Reliance on internal advisers was not reasonable care
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This week's opinion: 29 October 2026 Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate
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