Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
403
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Focus must be on character of property at effective date
CRC v C Brzezicki,
Upper Tribunal (Tax and Chancery Chamber)
, 18 March 2026
HMRC correct to disapply option to tax election
Nissi N Nissi Ltd (
TC9778
)
No jurisdiction to reduce assessment
G Russell (
TC9811
)
Disputed cash was result of gambling
J & F Wilson Plumbing & Heating Limited; F Wilson (
TC9822
)
Corporate members of LLP not entitled to relief
Muller UK and Ireland Group LLP and others v CRC,
Court of Appeal
, 11 March 2026
Partnership had a reasonable excuse for registering late
A Julian and Mrs HL Julian (
TC9768
)
HMRC’s conduct was unreasonable
Governance Ministries (
TC9815
)
Annexe is suitable for use as a single dwelling
J and K Wood (
TC9814
)
Sale of shares was employment income
CooperVision Lens Care Ltd (
TC9808
)
Best judgment when issuing an assessment
Complete Electrical Services (NW) Ltd (
TC9759
)
Aim of pre-packaged scheme was to reduce tax
I Burles as executor of the late D Burles (
TC9798
)
Appeal should remain in the standard category
NNB Generation Company (HPC) Ltd (
TC9800
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
403
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Does a guest house owner need to register for VAT?
Readers’ forum: Offering a FIG leaf?
Readers’ forum: Missing in action
Readers’ forum: Cross-border tax treatment of disability benefit – revisited
New queries: 15 October 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn
Surge in foreign tax authority requests for information
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
MOST POPULAR
This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn