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Tax cases

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Not arm’s length premium icon
DSG Retail Ltd and others (TC1)
26 May 2009
Whose control? premium icon
Accenture Services Ltd v CRC; Barclays Bank v CRC, Queen’s Bench Division, 28 April 2009
26 May 2009
Exemption restricted premium icon
R (on the application of TNT Post UK Ltd) v CRC (Royal Mail Group Ltd, interested party) (Case C-357/07), European Court of Justice, 23 April 2009
18 May 2009
Flimsy basis premium icon
Corkteck Ltd v CRC, Queen’s Bench Division, 8 April 2009
18 May 2009
Justified consent premium icon
Paulden Activities Ltd and others, petitioners, Outer House, Court of Session, 15 April 2009
18 May 2009
Residence counts
Smallwood and another v CRC, Chancery Division, 8 April 2009
18 May 2009
In or for? premium icon
Genovese (SpC 741)
18 May 2009
Is it a loan? premium icon
Hill Samuel Investments Ltd (SpC 738)
12 May 2009
Penalty conundrum premium icon
Stockler (SpC 739)
12 May 2009
To accept is not to agree premium icon
CRC v Boots plc, Chancery Division, 16 March 2009
12 May 2009
Rounding for VAT premium icon
JD Wetherspoon plc v CRC (Case C-302/07), European Court of Justice, 5 March 2009
12 May 2009
Missed account premium icon
Smith and others (SpC 742)
12 May 2009
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Readers’ forum: Repair work carried out on goods for overseas landlord Readers’ forum: Unusual company structure Readers’ forum: Last orders, please Readers’ forum: Overseas fundraiser New queries: 29 October 2026
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Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate Reporting in real time over Christmas
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CASES premium icon
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No loss relief on loan to trading company Compensation payments are not deductible Tomlin order has no bearing on taxable income 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
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