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Tax cases

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Assessment to tax premium icon
Oriel Support Ltd (SpC 641)
05 Nov 2007
Check VAT premium icon
JP Commodities Ltd v CRC, Chancery Division, 26 October 2007
05 Nov 2007
Mobile software premium icon
Tower Mcashback LLP1 (and related appeal) (SpC 619)
29 Oct 2007
EIS relief granted premium icon
The taxpayer company, GCT
29 Oct 2007
Ineffective variation premium icon
Wells and another (personal representatives of Glowacki deceased) (SpC 631)
29 Oct 2007
A sham transaction premium icon
Collée KG v Finanzamt Limburg an der Lahn (Case C-146/05), European Court of Justice, 27 September 2007
29 Oct 2007
Close equals open premium icon
JP Morgan Fleming Claverhouse Investment Trust plc and another v CRC (Case C-363/05), European Court of Justice, 28 June 2007
22 Oct 2007
Unresponsive taxpayer premium icon
Bryant (SpC 623)
22 Oct 2007
Telecommunications premium icon
Hutchison 3G UK Ltd and others v CCE (Case C-369/04); T-Mobile Austria GmbH and others v Republik
22 Oct 2007
The real deal premium icon
Planzer Luxembourg SARL v Bundeszentralamt f
22 Oct 2007
Effective transfer premium icon
Midlands Co-operative Society Ltd v CRC, Chancery Division, 19 June 2007
18 Oct 2007
Accumulated income premium icon
Retirement Care Group Ltd (as trustees) (SpC 607)
18 Oct 2007
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Readers’ forum: Repair work carried out on goods for overseas landlord Readers’ forum: Unusual company structure Readers’ forum: Last orders, please Readers’ forum: Overseas fundraiser New queries: 29 October 2026
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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
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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
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