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The appellant claimed that he left the UK for a year from 6 April 1998 during which time he received a substantial bonus from his UK employer
Partial EIS relief
Blackburn and another (SpC 606)
Wholly artificial?
Vodafone 2 (SpC 622)
Assessment to tax
Oriel Support Ltd (SpC 641)
Check VAT
JP Commodities Ltd v CRC, Chancery Division, 26 October 2007
Mobile software
Tower Mcashback LLP1 (and related appeal) (SpC 619)
EIS relief granted
The taxpayer company, GCT
Ineffective variation
Wells and another (personal representatives of Glowacki deceased) (SpC 631)
A sham transaction
Collée KG v Finanzamt Limburg an der Lahn (Case C-146/05), European Court of Justice, 27 September 2007
Close equals open
JP Morgan Fleming Claverhouse Investment Trust plc and another v CRC (Case C-363/05), European Court of Justice, 28 June 2007
Unresponsive taxpayer
Bryant (SpC 623)
Telecommunications
Hutchison 3G UK Ltd and others v CCE (Case C-369/04); T-Mobile Austria GmbH and others v Republik
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