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Validity of accelerated payment notices premium icon
R (oao Reid and Emblin) v CRC; Reid and Emblin v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 March 2020
16 Mar 2020
Difficulties accessing HMRC’s online systems from overseas premium icon
D Ferguson (TC7562)
16 Mar 2020
Client’s services were provided as an employee premium icon
Northern Lights Solutions Ltd (TC7594)
16 Mar 2020
VAT rate for building services on residential property projects premium icon
G Bertram (TC7524)
11 Mar 2020
Transfer was an unauthorised payment premium icon

G Clark v CRC, Court of Appeal, 21 February 2020

11 Mar 2020
Allocation of profits under the mixed partnership rules premium icon
Walewski (TC7554)
06 Mar 2020
Application of VAT second-hand margin scheme to repossessed vehicles premium icon
Volkswagen Financial Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 February 2020
06 Mar 2020
HMRC’s powers of enquiry into self-assessment returns premium icon
C Grinyer (TC7560)
06 Mar 2020
Lack of evidence of taxable income premium icon
S McMillan (TC7595)
06 Mar 2020
Presence of mutuality of obligation premium icon
Red, White and Green Ltd (TC7603)
06 Mar 2020
VAT treatment of overstated zero-rated sales premium icon
2 Strand Road Ltd (trading as ‘Hillbillys Fried Chicken’) (TC7537)
06 Mar 2020
Alleged sale of goodwill premium icon
N Dyer (TC7567)
27 Feb 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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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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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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