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

P Miller (TC5526)

M Mulheran (TC5532)

W Coomber (TC5534)

J P Whitter (Waterwell Engineers) Ltd v CRC, Court of Appeal, 24 November 2016

Biffin and others v CRC, Queen’s Bench Division,13 October 2016

Heating Plumbing Supplies Ltd (TC5480)

Chartridge Developments Ltd (TC5493)

J A Thornton (TC5494)

Mark Wickersham v CRC, Chancery Division, 30 November 2016

K Delay (TC5501)

Waterloo Car Hire (TC5479)

Gas Recovery and Recycle Ltd (TC5473)

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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

MOST POPULAR

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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