Mala Kapacee

Mala Kapacee is a chartered tax adviser, solicitor and non-practising accountant. She can be contacted by email: mala@londontaxnetwork.co.uk or tel: 020 3953 6660.

ARTICLES

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The First-tier Tribunal decision in G Khan (TC10029).

The Upper Tribunal decision in Hill and another v CRC.

The First-tier Tribunal’s decision in J Krason.

Honestly deliberate

Conditions for suspended penalties.

The Upper Tribunal refused HMRC permission to appeal in CRC v Ducas [2025] STC 1843.

Honest, truly

Best behaviour

Muddled thinking

Enhanced powers

Tax: an afterthought or a motive?

One rule for some…

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READERS' FORUM premium icon

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Mala Kapacee

Deadline dates for November 2026