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Admin
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Net pay not agreed
Bulley v Hemmer Investments Ltd, Chancery Division
Losses can be used
Sun Life Assurance Company of Canada (UK) Ltd v CRC, Court of Appeal
Valid notice
London & Essex Cleaning Services (Southern) (TC309)
Pointless refusal
R (on the application of Jesner) v CRC, Court of Session
Reasons for payments
Kuehne + Nagel Drinks Logistics Ltd and others (TC314)
Hastings-Bass applies
Futter and another v Futter and others, Chancery Division
Reasonable withdrawal
Thorpe v CRC, Court of Appeal
Incorrect procedure
Starglaze Windows & Conservatories Ltd (TC430)
No proof
Pegasus Management Holdings SCA and another v Ernst & Young (a firm) and another, Court of Appeal
Negligent behaviour
Hankinson (TC319)
Expenditure is allowable
CRC v Halcyon Films LLP, Court of Appeal
Substantial presence
Karim (TC306)
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NEWS
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Taxpayer debt falls, but still much higher than pre-pandemic
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DEADLINE DATES
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CASES
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No loss relief on loan to trading company
Compensation payments are not deductible
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Refund after supplier went into administration
Reliance on internal advisers was not reasonable care
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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