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

S Krywald (TC9312)

Shine Business Ltd (TC9311)

E (TC9307)

Lucky Eyes Ltd (TC9298)

M Wyatt (TC9297)

A and T Mudan v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 October 2024

Strictly Money Ltd (TC9296)

CRC v P Gould, Upper Tribunal (Tax and Chancery Chamber), 17 September 2024

M Laker (TC9224)

J Greene (TC9302)

D Hill and D McCracken (TC9293)

Ian Austick v CRC, Chancery Division, 21 August 2024

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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

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

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Deadline dates for May 2026

CASES

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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This week's opinion: 23 April 2026 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

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