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‘A’ (SpC 734)
Single supply
CRC v David Baxendale, Chancery Division, 5 February 2009
Correct decision
Rouf v CRC, Court of Session, 10 February 2009
Rational decision
R (on the application of BMW AG and another) v CRC, Court of Appeal, 18 February 2009
Wrong hypothesis
CRC v Bower and other (executors of Bower (deceased)), Chancery Division, 5 November 2008
Unused losses
Sun Life Assurance Company of Canada v CRC (UK) Ltd, Chancery Division, 20 January 2009
Not an intermediary
HBOS plc v CRC, Court of Session, 30 December 2008
Live and kicking
CRC v Livewire Telecom Ltd; CRC v Olympia Technology Ltd, Chancery Division, 16 January 2009
All is due
Mason v Boscawen, Chancery Division, 18 December 2008
Not specific
CRC v The Raj Restaurant and others, Court of Session, 30 December 2008
Deficiency relief
Mayes (SpC 729)
Reasonable action
Haskins (SpC 726)
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NEWS
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Taxpayer debt falls, but still much higher than pre-pandemic
Taxation (Wales) Bill published
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Carpet fitter’s supplies are separate
Reporting in real time over Christmas
DEADLINE DATES
Deadline dates for November 2026
CASES
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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