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Admin
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VAT
Nature of expenses
CRC v Trustees of the Peter Clay Discretionary Trust, Court of Appeal, 19 December 2008
How rounded?
Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008
Artificial loss
RJ Smith (SpC 725)
Partial relief
Blackburn and anor v CRC, Court of Appeal, 18 December 2008
Reimbursed tax
Chilcott and others (SpC 727)
Tardy tax
Richardson (SpC 730)
Reasonable decision (VAT)
R v Sangha and others, Court of Appeal, 18 November 2008
No double tax relief due
Bayfine UK Products and another (SpC 719)
Mauritian compensation
Lutchmumun and others v Director General of the Mauritius Revenue Authority, Privy Council, 1 December 2008
Poor memory
Morgan (SpC 722)
Lost return
Wilson (SpC 724)
Phantom loss
Trustees of the Eyretel Unapproved Pension Scheme and others v CRC and others (SpC 718)
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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
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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