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The reasonable excuse
A.O. Sokoya v HMRC (TC125)
Single supply confirmed
CRC v David Baxendale, Court of Appeal, 31 July 2009
Approval required
John Lawlor v HMRC (TC126)
The shipping news
Spowage, Finlayson, Allan and Eley v HMRC (TC110)
Restraint order fails
RCPA v Allad [2009] STC 1568, Court of Appeal, 30 July 2008
Piercing the corporate veil
Revenue and Customs Prosecutions Office v May and others (High Court)
Probationary period
Cornell v CRC (TC108)
BPR is due
Brander (personal representative of the Fourth Earl of Balfour) v HMRC (TC69)
NIC avoidance problem
Mason v Revenue and Customs Commissioners (No 2) (TC107)
No exemption
Davies and anor (TC106)
In or out of the UK?
N2J Ltd v CRC, Chancery Division, 3 June 2009
Not associated
Paycheck Services 3 Ltd and other companies; CRC v Holland and another, Court of Appeal, 2 July 2009
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Supply of care or medical services was not exempt
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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