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Partnership had a reasonable excuse for registering late
A Julian and Mrs HL Julian (
TC9768
)
HMRC’s conduct was unreasonable
Governance Ministries (
TC9815
)
Annexe is suitable for use as a single dwelling
J and K Wood (
TC9814
)
Sale of shares was employment income
CooperVision Lens Care Ltd (
TC9808
)
Best judgment when issuing an assessment
Complete Electrical Services (NW) Ltd (
TC9759
)
Aim of pre-packaged scheme was to reduce tax
I Burles as executor of the late D Burles (
TC9798
)
Appeal should remain in the standard category
NNB Generation Company (HPC) Ltd (
TC9800
)
Payments were made to reduce loan balance
Newpier Charity Ltd (
TC9805
)
Deliberate behaviour is a subjective test
A Outram and another (
TC9784
)
Option to tax a property when it was sold
A Kog (
TC9741
)
Transferors of property were trustees, not partners
COMFG Holdings Ltd v Welsh Revenue Authority (
TC9781
)
Anti-avoidance assessments issued too late
I Oscroft and others (
TC9787
)
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This week's opinion: 16 April 2026
Valuation Office Agency combines with HMRC
HMRC hails public beta a success
All SA109 taxpayers exempt from MTD until April 2027
HMRC charter – share your thoughts