Tax cases

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

T Yeomans (TC9336)

S Ray (TC9340)

GCH Corporation Ltd and others (TC9318)

M Lazaridis (TC9321)

C O’Hare (TC9317)

HMRC v Elite Management Consultancy Ltd (TC9313)

Sprowston Food and Wine Ltd (TC9265)

S Lefort (TC9322)

Putney Power Ltd; Piston Heating Services Ltd (TC9300)

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2024

BTR Core Fund JPUT (TC9305)

M Lincoln as legal personal representative of Martin Falzon (TC9306)

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Readers’ forum: Could business split to avoid MTD create a VAT problem? Readers’ forum: Goodwill hunting Readers’ forum: Where does a team meeting take place? Readers’ forum: Excess cash New queries: 23 April 2026

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NEWS

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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making

DEADLINE DATES

Deadline dates for May 2026

CASES

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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation

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Tax cases

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Deadline dates for May 2026