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Lidded wicker baskets are ancillary to principal supply
Clearwater Hampers Ltd (
TC9843
)
Preservation of group relief was not avoidance
HC-One No 1 (
TC9810
)
Property was habitable as a dwelling
LMT Property Investors Ltd [2026]
FTSTC 3
No promise to consult on changes
The King (on the application of) G Martin and others v The Chancellor of the Exchequer and others,
King’s Bench Division
, 12 May 2026
Requirement to notify HMRC was not met
S Moscal (
TC9862
)
Projects did not meet BEIS requirements
Beer Express Ltd (
TC9873
)
Charitable donations qualify for relief
Anston Investments Ltd (
TC9839
)
No reasonable excuse for paying VAT late
Splend SPV (UK) Ltd (
TC9776
)
Taxpayer’s behaviour was reasonable
J Krason
(
TC9876
)
Exception days were allowable
M Parker (
TC9868
)
Link to final consumer was too remote
CRC v Boehringer Ingelheim Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 26 March 2026
Caring for cattle was a single composite supply
Alan and Diane McFarland (a partnership) (
TC9799
)
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NEWS
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UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
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CASES
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Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions