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Admin
Avoidance
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VAT
Loans received from EBT set up by offshore company
S Hoey (
TC7292
)
Assessments raised to coerce taxpayer into co-operating
S Cussens (
TC7337
)
Tax on capital gains and pre-entry loss rules
ANO (No 1) Ltd (
TC7221
)
When was a retention payment earned?
B Murphy (
TC7224
)
Validity of enquiry and closure notices
Inverclyde Property Renovation LLP; Clackmannanshire Regeneration LLP (
TC7223
)
Employer error on address amounts to special circumstances
J Locmelis (
TC7300
)
Advance VAT security deposit required from the company
Pachangas Mexican Restaurant Ltd (
TC7250
)
Application for hearing to be anonymous
JK (
TC7226
)
Loyalty bonus payments are subject to tax
CRC v Hargreaves Lansdown Asset Management Ltd, Upper Tribunal (Tax and Chancery Chamber),
9 August 2019
Claim for in-house non-legally qualified officer
J Walsh (
TC7178
)
Right to deduct costs of litigation
N Gray (
TC7208
)
Taxpayer’s errors were a mix of careless and deliberate
D Scott (
TC7228
)
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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
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