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Admin
Avoidance
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Investigations
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VAT
Information notice was unnecessary
Lifeplus Europe Ltd (
TC9897
)
Not the right time to issue a closure notice
P Bryan (
TC9889
)
Building work should have been standard rated
Nellstar Properties Ltd (
TC9840
)
No retrospective reconstruction permitted
J Herrmann (
TC9883
)
Grazing sheep helped maintain the field
I Sinclair; D Chilvers (
TC9898
)
Failure to take reasonable care
George Star Builders Ltd (
TC9900
)
Equity element of partnerships’ expenditure was allowable
Take 3.9 TV Partnership and others (
TC9882
)
Permission granted to amend statement of case
H Gwyn-Jones v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 May 2026
Each element of meal deal is a separate supply
Queenscourt Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 May 2026
Residential character lost decades previously
Bagshaw Ltd [2026]
FTSTC 4
Conditions met for late payment of class 2 contributions
M Gadsden (
TC9884
)
Taxpayer’s naivety made her a victim
A Nurse (
TC9886
)
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NEWS
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UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
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CASES
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Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions