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

The King (on the application of) USB AG v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 August 2024

Mainpay Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2024

A Dennison (TC9153)

Mark Glenn Ltd (TC9255)

D Marks (executor of H Marks) (TC9253)

Spirit Motor Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

Cranham Sports LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

L Carvajal and another (as executors of Mrs Fleet) (TC9248)

J Winfield (TC9259)

H Cohen (TC9254)

Laser Byte Ltd (TC9237)

Kenthouse Properties Ltd (TC9250)

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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026

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NEWS

Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

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CASES

No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy

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