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

Martin & Gaynor O’Hearne Properties Ltd (TC963); G Lupson (TC976)

Christian Sanders (TC1005)

Brayfal Ltd v CRC, Chancery Division

Mill House Management UK Ltd (TC960)

CRC v Brayfal Ltd, Upper Tribunal (Tax and Chancery Chamber)

Forde and McHugh Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

DP Owens t/a Buses Rhiwlas (TC926)

P A Lorber (TC977)

Pitt and another v Holt and another; Futter v Futter; both Court of Appeal

PA Lorber (TC986)

ICAN Finance (TC958)

Mason and others v Mills & Reeve (a firm), Chancery Division

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

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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Deadline dates for March 2026

CASES

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

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