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

R (on the application of Derry) v CRC, Court of Appeal, 20 June 2017

CRC v Languard New Homes Ltd; MacPherson v CRC, Upper Tribunal (Tax and Chancery Chamber), 28 July 2017

D Thompson (TC5917)

Eastern Power Networks and others (TC5948)

X-Wind Power v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 July 2017

CRC v M Mabbutt, Upper Tribunal (Tax and Chancery Chamber), 2 August 2017

L Hanif; R Hanif (TC5940)

Pat Willis Eco Ltd (TC5972)

Goldenstate Ltd (TC6012)

BPP Holdings Ltd and others v CRC, Supreme Court, 26 July 2017

CRC v Sibcas Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 July 2017

M J Hickey Plant Hire and Contracts Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 July 2017

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

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Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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This week's opinion: 22 January 2026 Small income tax cut for low earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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