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Data to be published

Explainaway Ltd v HMRC (and related appeals) [2012] UKUT 362

Algarve Granite Ltd (TC2142)

Anti-evasion agreement comes into force in new year

A Churchill v HMRC (TC02328)

Real-time fines are still main problem, says CIOT

Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN

Covers changes to requirements for stamp duty land tax

Important admin dates for the month

No immediate move to Gov.uk; Working Together bulletin folded into Agent Update

D Knowles (TC2199)

CRC v Hok Ltd, Upper Tribunal (Tax and Chancery Chamber)

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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026

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NEWS

Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Scottish government consults on air departure tax

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Deadline dates for March 2026

CASES

Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes

MOST POPULAR

This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012

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