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A Nurse (TC9886)

Clearwater Hampers Ltd (TC9843)

HC-One No 1 (TC9810)

LMT Property Investors Ltd [2026] FTSTC 3

The King (on the application of) G Martin and others v The Chancellor of the Exchequer and others, King’s Bench Division, 12 May 2026

S Moscal (TC9862)

Beer Express Ltd (TC9873)

Anston Investments Ltd (TC9839)

Splend SPV (UK) Ltd (TC9776)

J Krason (TC9876)

M Parker (TC9868)

CRC v Boehringer Ingelheim Ltd, Upper Tribunal (Tax and Chancery Chamber), 26 March 2026

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Readers’ forum: Must VAT refunds to customers be paid by cheque? Readers’ forum: Capital loss flexibility Readers’ forum: Homeworking costs Readers’ forum: Too much of a good thing? New queries: 28 May 2026

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NEWS

Approved mileage allowance rate increased Chancellor cuts VAT on summer activities for children Views sought on pensions information sharing regulations Tribunal costs rules under review Certification may be required for mechanically recycled plastic for plastic packaging tax purposes

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Deadline dates for June 2026

CASES

Taxpayer’s naivety made her a victim Lidded wicker baskets are ancillary to principal supply Preservation of group relief was not avoidance Property was habitable as a dwelling No promise to consult on changes

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This week's opinion: 26 May 2026 Approved mileage allowance rate increased Chancellor cuts VAT on summer activities for children Views sought on pensions information sharing regulations Tribunal costs rules under review

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