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Admin
Avoidance
Business
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Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Validity of SDLT determination and tribunal’s jurisdiction
S Mashoof (
TC7652
)
Errors of law in admitting late appeal
CRC v Websons (8) Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 12 May 2020
Application of seafarers' earnings deduction scheme
P Szymusik (
TC7656
)
Claim to recharacterise payments to directors as distributions
Chalcot Training Ltd v Ralph and CRC,
Chancery Division
, 5 May 2020
Flat with defective cladding was a dwelling
Fish Homes Ltd (
TC7666
)
Loss relief claims arising on contracts based on stock market movement
Sherrington and others (
TC7629
)
Hardship application to defer paying VAT assessment
Rok Construction and Hire Ltd (
TC7638
)
Inaccurate mileage relief claim and errors in tax returns
A Akhtar (
TC7646
)
Treatment of overseas resident’s diving income
M Fowler v CRC,
Supreme Court
, 20 May 2020
Definition of contribution paid to pension scheme
CRC v Sippchoice Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 12 May 2020
Acquisition of a domicile of choice in the UK
E Henkes (
TC7645
)
Zero-rated cake or standard rated as an item of confectionery?
Corte Diletto UK Ltd (
TC7570
)
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READERS'
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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
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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
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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