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HMRC v Boehringer Ingelheim: Upper Tribunal rejects pharmaceutical VAT rebate claims

Barbican Quarter Organisation Limited v City of London Corporation: EIA functional separation and demolition avoidance policy

HMRC v O'Neill Wetsuits: Upper Tribunal classifies neoprene wetsuits as textile garments

Titchfield Festival Theatre: Court of Appeal clarifies the counter-factual hypothesis in section 57(4) enforcement reversions

Manchester City Council v Tabbasam: non-receipt of improvement notice can constitute reasonable excuse

AI under the radar: governance lessons from the West Midlands Police failure

