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Alleged expenses of self-employment
LD (
TC7322
)
Expenditure on construction of a tails management facility
Urenco Chemplants Ltd and Urenco UK Ltd (
TC7318
)
Input tax claim on the purchase of new cars
B Graham (
TC7313
)
Non-payment of tax liabilities during bankruptcy
B Rowland (
TC7338
)
Input tax on legal fees incurred pre-incorporation
Koolmove Ltd (
TC7305
)
Losses arising from chartering trade
Roulette V2 Charters LLP (
TC7331
)
Provision of information about lifetime protection
Mr T (
PO-23961
)
Tax must be paid when return is filed
Munro (
FTSTC 6
)
Was property mixed use or wholly residential?
D and S Hyman (
TC7271
)
Entrepreneurs’ relief on disposal of assets in settlements
The Quentin Skinner 2005 Settlement L, R and B (
TC7312
)
Transfer of assets abroad by non-domiciled taxpayer resident in the UK
A Rialas (
TC7316
)
Input tax on legal fees in relation to loans
Newmafruit Farms Ltd (
TC7254
)
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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