Tax cases

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

Gaines-Cooper v CRC, Chancery Division, 13 November 2007

Minto (SpC 625)

De Nemethy and another (SpC 627)

Astall and another (SpC 628)

Européenne et Luxembourgeoise d'investissments SA (ELISA) v Directeur général des impôts and another (Case C-451/05), European Court of Justice, 11 October 2007

Hollmann v Fazenda Pública (Ministério Público, intervener) Case C-443/06), European Court of Justice, 11 October 2007

Telent plc (SpC 632)

Ashley (SpC 633)

The appellant claimed that he left the UK for a year from 6 April 1998 during which time he received a substantial bonus from his UK employer

Blackburn and another (SpC 606)

Vodafone 2 (SpC 622)

Oriel Support Ltd (SpC 641)

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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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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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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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Tax cases

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Deadline dates for March 2026