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Tax cases

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

GF Ballard (TC2505)

Borough Council of King’s Lynn and West Norfolk (TC2342)

D Horner; E Horner (TC2498)

C Newton (TC2526)

BAA Ltd v CRC, Court of Appeal

Mark Young (t/a The St Helens) (TC2371)

Cornwallis Care Services Ltd (TC2388)

MGF (Trench Construction Systems) Ltd (TC2399)

Grattan plc v CRC (Case C-310/11), Court of Justice of the European Union

Foulser and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

Refit Shopfitting Services Ltd (TC2462)

Franco Vago UK Ltd (TC2386)

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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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Deadline dates for March 2026

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

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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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