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No VAT debt existed
Chamberlin v CRC, Chancery Division
Professional fees are capital
Market South West (Holdings) Ltd (TC432)
Partnership return is late
RG and Mrs B Beebe (TC559)
Avoidance was the main aim
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
Some claims allowed
CRC v Marks and Spencer plc, Upper Tribunal (Tax and Chancery Chamber)
Ambiguous wording
Davies Software Services (TC428)
Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
Unusual facts
CRC v Kearney, Court of Appeal
Dual purpose sponsorship
Interfish Ltd (TC520)
Trauma is excuse
Ms AZ (TC526)
Overpayments are trading receipts
Pertemps Recruitment Partnership Ltd (TC519)
Faulty valuation
Hatton v CRC, Upper Tribunal (Finance and Tax)
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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
Inaccuracy penalties cancelled
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Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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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