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

Spearmint Rhino Ventures (UK) Ltd v CRC

Boparan (SpC 587)

Nicholas John Harding (SpC 608)

McQueen (SpC 601)

Adkins (SpC 590)

Auntie's Cafe Ltd (SpC 588)

Holbock v Finanzamt Salzburg-Land (Case C-157/05); NEC Semi-Conductors Ltd and other test claimants v CIR; Executors of Patch (deceased) (SpC 600); CMS Peripherals Ltd v CRC; Highland Council v CRC; Kato Kagaku Co Ltd (SpC 598); Gabem Management Ltd (SpC 586)

David Peter Herman, Barbara Herman (SpC 609)

Report of the proceedings in the Jones v Garnett hearing in the House of Lords

Arctic Systems; Clifton and others (SpC 597); Reemtrsma Cigarettenfabriken GmbH v Ministero della Finanze (Case C-35/05); R (on the application of Just Fabulous (UK) Ltd) v CRC

CRC v Smith; Johnston Publishing (North) Ltd v CRC; CRC v Decadt; CRC v Barclays Bank plc

RICHARD CURTIS considers a recent employment status case.

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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

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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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