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GE Financial Investments v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 June 2023

J Stenhouse (TC8864)

Epem Ltd (TC8865)

CRC v A Taxpayer, Upper Tribunal (Tax and Chancery Chamber), 28 July 2023

A J and D A Bloom (TC8866)

Massala Exotic Ltd (TC8862)

Vision HR Solutions and another v CRC, King’s Bench Division, 3 July 2023

Hunt v Singh, Chancery Division, 17 July 2023

CRC v Hotel la Tour Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 July 2023

Executors of Mrs LV Elborne and others (TC8863)

V Milasenco (TC8861)

I Strachan (TC8858)

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Readers’ forum: Dollar loan revisited Readers’ forum: Is fitness expert’s income exempt from VAT? Readers’ forum: Writing off a loan Readers’ forum: Rent-a-room relief for annexe New queries: 23 July 2026

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NEWS

Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility Tax barrister trial collapses after jury fails to reach verdict

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Deadline dates for August 2026

CASES

Correct test was to consider the view of a typical consumer Reasonable for taxpayer to rely on HMRC’s message Home loan scheme was ingenious and effective Information notice was for documents from third parties Home to work mileage not deductible

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This week's opinion: 23 July 2026 Record tax yield for 2025-26 Modernising the correction of errors in tax returns National Insurance processes to be aligned with income tax HMRC’s failure to use its powers damages credibility

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