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Mark Higgins Rallying (a firm) (TC1200)
IR35 does not apply
ECR Consulting Ltd (TC1174)
No commercial reality
Audley (TC1084)
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D Lowrie (TC1170)
VAT on illegal cigarettes
R v Redmond, Court of Appeal
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Parveen Azam (TC928)
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Parissis, Towland and Harrison (TC1083)
Proof of postage required
E Heatley (TC918)
Payments are taxable
Lars Sjumarken (TC914)
Evidence is unconvincing
A Ryan-Munden (TC889)
Inaccurate information
TJ Fisher t/a The Crispin (TC1100)
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Boswell and others v Lawson and others, Court of Appeal
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Readers’ forum: New property project: should a separate company be used?
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Readers’ forum: Can interest be paid for previous years?
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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
DEADLINE DATES
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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
MOST POPULAR
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