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Neil Garrod (TC4537)

Executive Car Rentals Ltd (TC4640)

M Carey (TC4634)

Chapter Trading Ltd (TC4626)

R Huitson (TC4621)

Dr F Kaivani (TC4620)

Hayley Mundy trading as Hayley’s Hair Design (TC4505)

PML Accounting Ltd (TC4612)

J Scott (TC4597)

M Lennon and Co Ltd (TC4488)

Wireless Wizards Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 August 2015

Why Pay More For Cars Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 September 2015

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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments

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CASES

Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review

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This week's opinion: 22 October 2026 Reducing formal consultation – what this might mean for HMRC and tax policy Environmental Services Ltd – why genuine innovation does not automatically qualify as R&D Naming and shaming in tax compliance Relationship between employee ownership trustees and the employee advisory board

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