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Composite transaction permitted
DV3 RS Limited Partnership (TC1012)
Too late to be excluded
Colin Swingler (TC1106)
No deduction
JT Dove Ltd (TC893)
Not solely for charity
Helena Partnerships Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Voluntary payments allowed
Allan (TC991)
Conditions are satisfied
Kevin Joseph-Lester t/a Scaffold Access Services (TC990)
No persuasive evidence
Deborah Evelyn (TC997)
Purposive approach adopted
Deutsche Bank Group Services (UK) Ltd (TC944)
Tax in hand
Kevin Sharp (TC962)
Lost in the post
Runham and another (TC933)
Avoidance scheme fails
Tower MCashback LLP and another v CRC, Supreme Court
Wrong assumption
N A Dudley Electrical Contractors Ltd (TC1124)
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
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CASES
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Supply of care or medical services was not exempt
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Winding-up order for avoidance scheme promoter
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures