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

E Green (TC8631)

NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022

P Dowds (TC8630)

C Candy v CRC, Court of Appeal, 3 November 2022

S Siva (TC8600)

R (on the application of Tax Returned Ltd and others) v CRC, High Court King's Bench Division, 11 October 2022

Cobalt Data Centre 2 LLP and others v CRC, Court of Appeal, 31 October 2022

C4C Investments Ltd (TC8617)

Hedge Fund Investment Management Ltd (TC8596)

A and D McFarland (TC8608)

Northumbria NHS trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 October 2022

Newpier Charity (TC8622)

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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

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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Deadline dates for March 2026

CASES

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

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