Tax cases

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Sacutia Healthcare Ltd (TC6844)

H Yechiel (TC6829)

J & B Hopkins v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2018

G Clark v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 November 2018

T Raggatt QC v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 December 2018

All Answers (TC6845)

C Beagles v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 November 2018

The Queen on the application of Vacation Rentals (UK) Ltd (formerly known as the Hoseasons Group Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 November 2018

CRC ex parte a taxpayer (TC6710)

L Willmott (TC6789)

Booth (TC6840)

Graham (TC6809)

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Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026

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NEWS

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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments

DEADLINE DATES

Deadline dates for November 2026

CASES

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Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review

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Tax cases

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Deadline dates for November 2026