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Admin
Avoidance
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International
Investigations
Investments
VAT
Application granted but not enforced
P Wheeler (
TC7164
)
Dispute on consideration received for property disposal
J Sage (
TC7174
)
Reasonable excuse for late filed return
H Adeokun (
TC7190
)
Late filed partnership return due to illness
Ansham White Solicitors (
TC7194
)
Correct approach to quantifying potential lost revenue
CRC v J Robertson, Upper Tribunal (Tax and Chancery Chamber),
2 July 2019
Permission to make a late appeal
CRC v M Katib, Upper Tribunal (Tax and Chancery Chamber),
19 June 2019
Evidence required to show penalties had been served
ESE Rendering Ltd (
TC7137
)
Application for costs to be on an indemnity basis
Ad Hoc Management (
TC7143
)
Dance lessons qualify for the private tuition exemption
Anna Cook (
TC7149
)
Tax payment reallocated without taxpayer’s knowledge
M Appiah (
TC7159
)
Treatment of ‘free’ bottle of wine supplied with three food items
Marks and Spencer plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 27 June 2019
Lack of mutuality of obligation
Kickabout Productions Ltd (
TC7230
)
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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
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