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R Winsor (t/a Winsor Electrical) TC2339
Wrong test
CRC v European Tour Operators Association, Upper Tribunal (Tax and Chancery Chamber)
HMRC were too generous
Seacourt Developments Ltd (TC2198)
Capital nature
Grant Bowman t/a The Janitor Cleaning Company (TC2284)
Too many ties with UK
L Yates (TC2220)
Claim is not dual-purpose
V Buxton (TC2183)
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P A Lorber (TC2169)
Documents stay under wraps
P Fisher; S Fisher; A Fisher (TC2021)
Reason for surcharge
Coales (TC2154)
Failure to make fraud claim count
CRC v Sunico A/S and others, Chancery Division
Freezing order goes ahead
Serious Organised Crime Agency v Khan, Queen’s Bench Division
Costs not justified for tax
Purolite International Ltd (TC2152)
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New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
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Movers & shakers: 29 January 2026
Practice tip: Knowing who your best clients are
Professional bodies issue AI guidance
Lawyers’ client accounts targeted by government
Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified
Validity of invoices to support input tax claims
Licence to use client list was intangible fixed asset
Artificial intelligence must be used with caution
Martland is the correct approach to late appeals
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This week's opinion: 29 January 2026
Movers & shakers: 29 January 2026
New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
Readers’ forum: A,B,C,D,E …