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Emms (SpC 668)
Not commercial enough
Lloyd (SpC 672)
Appropriate penalty
Johnson v CRC, Chancery Division, 6 February 2008
Not a sham
CRC v Dempster (trading as Boulevard), Chancery Division, 24 January 2008
Not a loan
Blackburn and another v CRC, Chancery Division, 19 February 2008
Repo scheme
CRC v Bank of Ireland Britain Holdings Ltd, Court of Appeal, 8 February 2008
Bang to rights
Vinton and another (executors of Dugan-Chapman, deceased) (SpC 666)
Reasonable price
Bowyer and another (executors of Bowyer, deceased) (SpC 665)
SDRT trouble
HSBC Holdings plc and another (SpC 659)
Partial success
Sun Life Assurance Company of Canada (UK) Ltd (SpC 658)
Assets equal cash
Irving v CRC, Court of Appeal, 25 January 2008
Transfers are receipts
Scottish Widows plc (SpC 664)
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
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Tax tip: OECD guidelines on remote working and permanent establishments
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CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
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