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The strange case of Mr B’s clearance

In the balance

Weis after the event

Time to claim?

Osmond & Allen: the sequel

Regulation – surely inevitable?

TOMS in distress

Osmond and Allen: the other issues

Osmond and Allen: was HMRC in time?

Barclays: VAT grouping revisited

Pete Miller analyses the case of Gould on the taxation of dividends.

Elizabeth Small considers the stamp duty land tax repercussions of the Mudan case.

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

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Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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