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

J Coller (TC8738)

A McKiernan (TC8713)

T Norton; Tim Norton Motor Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 February 2023

J Hitchins and two others (TC8732)

London Drylining Ltd (TC8671)

The Executors of the Estate of Peter John Linington (TC8717)

O Olufote (TC8735)

The King on the application of Nourish Training Ltd v CRC, King’s Bench Division, 20 February 2023

C Molone (TC8720)

News Corp v CRC, Supreme Court, 22 February 2023

Dr S Rizvi (TC8731)

D Dunne (TC8716)

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Readers’ forum: Could business split to avoid MTD create a VAT problem? Readers’ forum: Goodwill hunting Readers’ forum: Where does a team meeting take place? Readers’ forum: Excess cash New queries: 23 April 2026

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NEWS

HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making

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Deadline dates for May 2026

CASES

Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation

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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25

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