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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Suppressed cash sales declared on returns
Cheon Fat Ltd (
TC9094
)
Easement over communal garden was part of main transaction
K and D Bonsu (
TC9084
)
Covid scheme claims were incorrectly made
S Ellis (
TC9087
)
Footballer’s agent's fees are not deductible
B Niasse (
TC9093
)
Place of effective management of trusts
G Haworth and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 4 March 2024
Payment of assessment would cause financial hardship
SC Business Gateway Ltd (
TC9075
)
Bankruptcy did not affect taxpayer’s liability
E Newfield (
TC9058
)
NHS trust car park fees should be exempt from VAT
Northumbria Healthcare NHS Foundation Trust v CRC,
Court of Appeal
, 27 February 2024
Company was not trading so entrepreneurs’ relief not due
M Stolkin and others (
TC9086
)
Fair and just to allow appeal
Paul Judd (
TC9033
)
Marketed tax avoidance scheme does not work
S Clipperton; S Lloyd v CRC,
Court of Appeal
, 29 February 2024
Entitlement remains with the claimant
A Ward (
TC9077
)
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READERS'
FORUM
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy