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'An employee' (SpC 673)
Mistakes don't matter
Pipe and others v CRC, Chancery Division, 4 April 2008
No error
Wild v CRC, Chancery Division, 3 April 2008
Late NI
CRC v Kearney, Chancery Division, 2 April 2008
Pub alterations
JD Wetherspoon Ltd (SpC 657)
Single supply
Birkdale School Sheffield v CRC, Chancery Division, 5 March 2008
Medical education
CRC v Board of Governors of Robert Gordon University, Court of Session, 6 March 2008
Five quarters
CRC v Dunwood Travel Ltd, Court of Appeal, 7 March 2008
Lawful proceedings
Total Network SL v CRC, House of Lords, 11 March 2008
Claim proceeds
Stow and another v Stow and others, Chancery Division, 14 March 2008
VAT for tea
Marks & Spencer plc v CRC (Case C-309/06), European Court of Justice, 10 April 2008
Costly courses
Perrin (SpC 671)
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NEWS
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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
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