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Ignorance is not bliss
A Platt (TC1449)
Not enough information
The Management and Design Co Ltd (TC1417)
Incomplete decision
Huhtala v CRC, Upper Tribunal (Tax and Chancery Chamber)
No QROPS status
Equity Trust (Singapore) Ltd v CRC, Chancery Division
Four-year cap works both ways
G F Mercer Ltd (TC1386)
Peril of not taking advice
Chandraprakash Shanthiratnam (TC1215)
Not late
Michael McGillen t/a McGillen Building Services (TC1333)
Too much laissez-faire
Sharon Investments Ltd v Mauritius Revenue Authority, Privy Council
Unexpected circumstances
G Knapper (TC1220)
Correct discovery
EA Manisty and A Manisty as trustees of the EA Manisty FURBS Trust (TC1354)
Last minute will not do
TAH Management Services Ltd (TC1384)
Registration confusion
J Yarlett t/a Beanies-by-Night and JY Electricals (TC 1117)
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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
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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