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Easinghall Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 March 2016

AG Flutter (TC4443)

E Dunne and V Gray v CRC, Queen’s Bench Division

J Herbert (TC4395)

PN Jackson (TC4414)

J Smith (TC4392)

C Jordan, Upper Tribunal (Tax and Chancery Chamber)

Winnington Networks Communications Ltd v CRC, Chancery Division

Couldwell Concrete Flooring Ltd (TC4340)

M Higgins (TC4259)

M Hunt (TC4183)

NS Haq (TC4192)

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Tax tip: Tax-efficient funding of education Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? Readers’ forum: How to deal with possible cash receipts and payments Readers’ forum: Calculating building costs for home built 30 years ago Readers’ forum: What input tax can be claimed on pre-registration expenses?

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NEWS

Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched

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Deadline dates for November 2025

CASES

Appeal on academic matter struck out Tribunal judge’s use of artificial intelligence Prejudice to the taxpayer did not outweigh delay Employees were not on a fixed rate Late registration penalty was appropriate

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Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched

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