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Focus must be on character of property at effective date
CRC v C Brzezicki,
Upper Tribunal (Tax and Chancery Chamber)
, 18 March 2026
HMRC correct to disapply option to tax election
Nissi N Nissi Ltd (
TC9778
)
No jurisdiction to reduce assessment
G Russell (
TC9811
)
Disputed cash was result of gambling
J & F Wilson Plumbing & Heating Limited; F Wilson (
TC9822
)
Corporate members of LLP not entitled to relief
Muller UK and Ireland Group LLP and others v CRC,
Court of Appeal
, 11 March 2026
Partnership had a reasonable excuse for registering late
A Julian and Mrs HL Julian (
TC9768
)
HMRC’s conduct was unreasonable
Governance Ministries (
TC9815
)
Annexe is suitable for use as a single dwelling
J and K Wood (
TC9814
)
Sale of shares was employment income
CooperVision Lens Care Ltd (
TC9808
)
Best judgment when issuing an assessment
Complete Electrical Services (NW) Ltd (
TC9759
)
Aim of pre-packaged scheme was to reduce tax
I Burles as executor of the late D Burles (
TC9798
)
Appeal should remain in the standard category
NNB Generation Company (HPC) Ltd (
TC9800
)
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NEWS
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UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
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CASES
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Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions