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Admin
Avoidance
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VAT
Reasonable excuse for late VAT payment
MBP Europe Ltd (
TC9528
)
Weak grounds for a late appeal
I Smicle-Thompson (
TC9622
)
Hallway should be considered communal
M Berrell and R Thomas (
TC9626
)
Input tax disallowed because all supplies were exempt
B Webb (
TC9611
)
Assignment of partnership profits was not effective
C Burley (
TC9613
)
No proof that rats ate taxpayer’s receipts
M Mukuna (
TC9619
)
Employees were not eligible for payments
Global Consultax Ltd (
TC9605
)
Concession for late returns was not an extension
J Hayes v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 August 2025
A company has a life for the purposes of the ten-year charge
Lexgreen Services Ltd (
TC9618
)
No evidence that input tax dispute appeal would fail
Motorplus Ltd (
TC9603
)
Undisclosed property income was deliberate
D Locke (
TC9604
)
Preliminary hearing on issues within scope of appeal
W Tinkler (
TC9615
)
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READERS'
FORUM
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy