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Colchester Institute Corporation v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 December 2020

CRC v A Rialas, Upper Tribunal (Tax and Chancery Chamber), 18 December 2020

M Robinson (TC7651)

M Bentley (TC7989)

J Brocklesby (TC7970)

Regency Factors plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020

R Barlow (TC7958)

Tim Norton Motor Services (TC7973)

P Kennedy (TC7987)

CRC v E Embiricos, Upper Tribunal (Tax and Chancery Chamber), 6 January 2021

Gallaher Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020

CRC v S Warshaw, Upper Tribunal (Tax and Chancery Chamber), 23 December 2020

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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

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

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Deadline dates for March 2026

CASES

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

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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

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