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

Jensal Software Ltd (TC6501)

G Pettigrew (TC6473)

K Higginbottom; K Critchley; M Lyons (TC6521)

CRC v Summit Electrical Installations Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 May 2018

Curtises Ltd (TC6460)

R Gill (TC6477)

J Bell (TC6492)

Bayonet Ventures LLP; R K Howard (TC6493)

J P Whitter (Water Well Engineers) Ltd v CRC, Supreme Court, 13 June 2018

Wakefield College v CRC, Court of Appeal, 1 May 2018

Leekes Ltd v CRC, Court of Appeal, 23 May 2018

Williams and another (executors of Campbell, deceased) (TC6389)

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

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CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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