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Assessments are valid
Gunn v CRC, Upper Tribunal (Tax and Chancery Chamber)
Money belongs to the company
Pertemps Recruitment Partnership Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Reduced rate applies
Finanzampt Burgdorf v Bog and other cases (Cases C-497/09, C-499/09, C-501/09 and C-502/09), European Court of Justice
Keep it in perspective
Anthony Wood t/a Propave (TC1010)
Late appeals
Martin & Gaynor O’Hearne Properties Ltd (TC963); G Lupson (TC976)
Remember bank account details
Christian Sanders (TC1005)
Costs in question
Brayfal Ltd v CRC, Chancery Division
Ineffective option
Mill House Management UK Ltd (TC960)
Company is clean
CRC v Brayfal Ltd, Upper Tribunal (Tax and Chancery Chamber)
Whose assets are they?
Forde and McHugh Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Coding up the wrong street
DP Owens t/a Buses Rhiwlas (TC926)
A family affair
P A Lorber (TC977)
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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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