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Admin
Avoidance
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Capital Gains
Income Tax
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International
Investigations
Investments
VAT
Taxpayer’s responsibility to file returns
G Wals (
TC9679
)
Appeal stayed pending review outcome
C Kyriaides (
TC9682
)
Permission for late appeal refused
J Dreyer (
TC9684
)
Incentive plan payment is taxable in UK
M Saunders v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 October 2025
Taxpayer’s arguments had merit
The King (on the application of Robin Houldsworth) v CRC,
King’s Bench Division
, 4 November 2025
Perfect storm of unfavourable circumstances
DDK Projects Ltd (
TC9664
)
Notice of appeal was not late at all
Figa Store Ltd (
TC9670
)
Stay application granted without condition
Uber London Ltd (
TC9677
)
No justification for a late appeal
S Choudhury (
TC9675
)
Dispute over form of address used on notice
J Marshall (
TC9669
)
Agency legislation applies to dog handlers’ pay
Tyler Security Ltd (
TC9663
)
Discretionary interest is not payable
Colaingrove v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 October 2025
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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 …
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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
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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
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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