Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
×
Select A Subject
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tax cases
Go to page
of
398
SELECT A SUBJECT
All
Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Tribunal judge’s use of artificial intelligence
V Evans (as executrix of H Evans, deceased) and others (
TC9638
)
Prejudice to the taxpayer did not outweigh delay
T Pawar v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 September 2025
Employees were not on a fixed rate
Complete Solutions Europe Ltd (
TC9642
)
Late registration penalty was appropriate
A Mathews trading as Coast & Country (
TC9647
)
Tribunal rules that HMRC’s chance of success is not fanciful
S McMahon (
TC9623
)
HMRC’s refusal to repay was unreasonable
The King (on the application of Hotel Beds UK Ltd) v CRC,
High Court (Administrative Division)
, 9 September 2025
Sponsorship payments were taxable as profits
P Collingwood (
TC9624
)
Employer liability to include previous figures on worksheet
Fieldworkhub Ltd (
TC9634
)
No excuse for submitting late returns
P Mbomi (
TC9636
)
Call to Child Benefit Office was notice of liability
G Zefi (
TC9631
)
Intra-group fees are liable to VAT
The Prudential Assurance Company Ltd v CRC,
Supreme Court
, 11 September 2025
Reasonable excuse for late VAT payment
MBP Europe Ltd (
TC9528
)
Show
12
--
12
24
36
48
60
Results
Go to page
of
398
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Loss flexibility?
Readers’ forum: Should we adjust VAT import error on next return?
Readers’ forum: Capital gains tax rate consternation
Readers’ forum: Petrol station upgrade
New queries:16 July 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
DEADLINE DATES
Deadline dates for August 2026
CASES
Read All
Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
MOST POPULAR
This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions