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CRC and Commissioner for the South African Revenue Service v Ben Nevis (Holdings) Ltd and other companies, Chancery Division
No reason to allow correction
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Payment is compensation
Rubio (TC2047)
Temporary or permanent?
M Williams (TC2062)
Green fees dispute rolls on
CRC v Bridport and West Dorset Golf Club Ltd, Upper Tribunal (Tax and Chancery Chamber)
Residential and commercial mix
Enterprise Inns plc and Unique Pub Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Hindsight is a two-edged sword
R J Pages (TC2007)
How much rollover relief?
CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)
Transferring VAT registration
Khan (t/a Khan Tandoori II) and another v CRC, Upper Tribunal (Tax and Chancery Chamber)
Reasonable care
J R Hanson (TC2000)
Remittances from joint account
K O Pflum (TC2051)
Don't rely on others
Gemini Riteway Scaffolding Ltd (TC2053)
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
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CASES
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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