Since 1927 the leading authority on tax law, practice and administration
POWA (Jersey) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Atchem Ltd (TC2064)
Applies to ‘directly necessary’ supplies
VAT position remains following golf club case referral
A UK garment factory has obtained orders for clothing from Germany, but the products will be manufactured in Poland and delivered without passing through the UK
HMRC seek views
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
An entertainer is a British citizen and is also a national of another Commonwealth country. Since September 2009, he has been a US resident, but has substantial earnings in the UK from appearances here
Quick reaction mechanism would authorise derogation within a month
CRC v Bridport and West Dorset Golf Club Ltd, Upper Tribunal (Tax and Chancery Chamber)
Enterprise Inns plc and Unique Pub Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
