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Admin
Avoidance
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Investments
VAT
Married women’s reduced rate election
L Terry (
TC7745
)
No reasonable excuse for late filed returns
P Grewal (
TC7749
)
Ireland did not grant Apple unlawful tax advantages
Ireland v Commission (
Cases T-778/16 and T-892/16
), General Court of the EU, 15 July 2020
Single supply of investment management services
BlackRock Investment Management (UK) Ltd v CRC (
Case C-231/19
), Court of Justice of the EU, 2 July 2020
Assessment based on two sales invoices
S Convery (
TC7682
)
No substantial changes in travel costs
N Sambhi (
TC7717
)
Understated sales on returns
K Lamb trading as The Dolphin (
TC7692
)
Lack of evidence of occupation to support main residence exemption
A Hashmi (
TC7715
)
Membership of limited liability partnership
P Wilson (
TC7716
)
Transfer of property to relative’s company
A Bhiki (
TC7728
)
Ten year appeal concerning bad debt relief
British Telecommunications plc v CRC,
Chancery Division
, 30 March 2020
Appeal against late VAT registration assessment and penalty
Abdul Kharadi (
TC7686
)
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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