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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Kyriakos Karoulla trading as Brockley’s Rock v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 August 2018

Exel Computer Systems plc (TC6561)

Pertemps Ltd (TC6583)

R Lee (TC6602)

Adecco and others v CRC, Court of Appeal, 30 July 2018

C Shaw (TC6547)

E Thomson, T Worsfold, R Mungavin (TC6598)

Boship Lions Farm Hotel Ltd, Mansion Lions Hotel Ltd, Albany Lions Hotel Ltd (TC6613)

IC Wholesale Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 June 2018

Totel Ltd (Appellant) v CRC, Supreme Court, 26 July 2018

CRC v DPAS Ltd, Court of Justice of the EU, 25 July 2018

Scott v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 July 2018

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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

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

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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