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CRC v Denyer, Chancery Division, 22 November 2007
No closure
Floyd (SpC 646)
No excuse
Afsar (no 2) (SpC 645)
Nice try!
Stubbs (SpC 638)
Mysterious ways
Crusader (SpC 640)
Expenses are capital
CRC v Trustees of the Peter Clay Discretionary Trust
Not full enough
Smith and others v CRC, Chancery Division, 16 October 2007
Something extra
Total UK Ltd v CRC, Court of Appeal, 18 October 2007
Unequal law
Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (Case C-379/05), ECJ, 8 November 2007
Not recognised
Prudential plc (SpC 636)
tc-crusader
Crusader (SpC 640)
No evidence
Ferriby Construction (UK) Ltd (SpC 635)
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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
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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