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

Collins (SpC 675)

Moran (SpC 681)

R v Matthews, Court of Appeal Criminal Division, 13 February 2008

McCall and others (personal representatives of McClean, deceased) (SpC 678)

Clements (SpC 677)

Walsh (SpC 676)

Braithwaite (SpC 674)

Midlands Co-operative Society Ltd v CRC, Court of Appeal, 9 April 2008

Principal and fellows of Newnham College in the University of Cambridge v CRC, House of Lords, 16 April 2008

Monro v CRC, Court of Appeal, 9 April 2008

Burden and another v UK, European Court of Human Rights, 29 April 2008

'An employee' (SpC 673)

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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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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

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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

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