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What is private tuition?
Ruth Holmes (TC1207)
Catering dilemma
Value Catering Ltd (TC1189)
Insufficient link
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)
Unfair and unconscionable
Hok Ltd (TC1286)
Tainted gift
Revenue & Customs Prosecution Office v Johnson and another, Queen’s Bench Division
Penalty stands
Hoar Cross Parish Council (TC1217)
No discovery appropriate
Executors of David Atkins, deceased (TC1318)
Wrong type of payment
Alasdair McDonald (TC1308)
Unreasonable penalties
Buxton Rugby Union Football Club (TC1281)
First timer
Consult Solutions (TC1282)
Retrospection is okay
R (on the application of Shiner and another) v CRC; R (on the application of Huitson) v CRC, Court of Appeal
Separated or not?
Martin Benford (TC1309)
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Readers’ forum: New property project: should a separate company be used?
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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