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Reconsider the facts
BG and MA Saunders (TC1396)
Falling out is no excuse
Rowland May Ltd (TC1680)
Fraudulent transactions
A One Distribution (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Befuddled taxpayer
M Savage (TC1652)
No retrospection permitted
Ilkley Dress Agency (TC1535)
Value of retained rights
Watkins and another (executors of Watkins deceased) (TC1582)
Correct discovery
Hankinson v CRC, Court of Appeal
Pay handling service not exempt
CRC v AXA UK plc, Court of Appeal
Revenue’s failing
CRC v Lansdowne Partners Ltd Partnership, Court of Appeal
All wrong
J Harmsworth (TC1650)
Apportion the supply
A and M Wright (TC1523)
Paper fight
Jean Ross t/a Hilltop Boarding Kennels (TC1651)
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Readers’ forum: New property project: should a separate company be used?
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Readers’ forum: Can interest be paid for previous years?
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NEWS
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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
DEADLINE DATES
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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