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Admin
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Bankruptcy order stands
Chamberlin v CRC, Court of Appeal
Purpose of warm food
Deliverance v CRC, Upper Tribunal (Tax and Chancery Chamber)
Special circumstances
DG and D Lewis t/a Russell Francis Interiors (TC983)
Settled purpose
Dr A H Tuczka v CRC, Upper Tribunal (Tax and Chancery Chamber)
Criminal lifestyle was maintained
R v Takkar, Court of Appeal
EU law not contravened
Test Claimants in the Thin Cap Litigation v CRC, Court of Appeal
Reasonable settlement
Oti-Obihara (TC819)
Inevitable result
N Barnes (TC972)
Gilt strip scheme fails
Berry v CRC, Upper Tribunal (Tax and Chancery Chamber)
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
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NEWS
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Taxpayer debt falls, but still much higher than pre-pandemic
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CASES
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No loss relief on loan to trading company
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Refund after supplier went into administration
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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