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

M Reid and S Emblin (TC6469)

M Bicakci (TC6472)

Dundas Heritable Ltd (TC6476)

St Brendan’s Sixth Form College (TC6384)

G Harris as personal representative of H M (deceased) (TC6448)

Uppercut Films Ltd (TC6465)

Sequence Care Group Holdings Ltd (TC6475)

R (on the application of Emblin) v CRC, Queen’s Bench Division, 23 March 2018

CRC v Investec Asset Finance plc; Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 4 April 2018

Pegasus (Manchester) Ltd (TC6382)

Goode Cuisine Company Ltd (TC6416)

S and U Patel (TC6426)

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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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