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Tax cases

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

R and J Dyer v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 September 2016

CRC v DPAS Ltd, Upper Tribunal (Tax and Chancery Chamber), 15 August 2016

Spring Salmon & Seafood Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 July 2016

Greene King plc and another v CRC, Court of Appeal, 27 July 2016

S Battu (TC5303)

C Stroud (TC5300)

S West (TC5285)

Capital Focus Ltd (TC5193)

McNamara Joinery (TC5278)

E Eastman (TC5276)

Nottingham City Council; T Straw (TC5269)

Jane Borton (TC5224)

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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

MOST POPULAR

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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