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SM Developments North West Ltd (TC9665)

G Wals (TC9679)

C Kyriaides (TC9682)

J Dreyer (TC9684)

M Saunders v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 October 2025

The King (on the application of Robin Houldsworth) v CRC, King’s Bench Division, 4 November 2025

DDK Projects Ltd (TC9664)

Figa Store Ltd (TC9670)

Uber London Ltd (TC9677)

S Choudhury (TC9675)

J Marshall (TC9669)

Tyler Security Ltd (TC9663)

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Readers’ forum: Do deposits create a problem with cash accounting scheme? Readers' forum: Alphabet shares and rights attached to them Readers’ forum: Too late for reinstatement of VAT number? Readers’ forum: Clarke’s farm New Queries: 8 January 2026

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NEWS

Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period

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Deadline dates for February 2026

CASES

Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible

MOST POPULAR

This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered

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