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Loan charge scheme appeal had no chance of success
P Brown (
TC9660
)
Documents requested would not aid appeal
J Crooks (
TC9651
)
Payments to employees were taxable earnings
GW Martin & Co Ltd and another (
TC9650
)
Subject matter of appeal was a mistake in the return
Kinross Estate Company (
TC9649
)
Standard method of input tax deduction is fair
CRC v Hippodrome Casino Ltd,
Court of Appeal
, 6 October 2025
Option was not to further property development trade
Investment and Securities Trust Limited v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 October 2025
Nitrous oxide is not food
Telemara Limited (
TC9646
)
Did HMRC use its best judgment to issue assessment?
P Akhtar (
TC9645
)
More time to make judicial review application granted
A Weis v CRC,
King's Bench Division (Administrative Court)
, 1 October 2025
Tribunal accedes to HMRC strike-out request
J Lambert (
TC9641
)
Coronavirus support scheme payments incorrectly claimed
Dapetz Limited (
TC9633
)
Provision of locum service was an exempt supply
Isle of Wight NHS Trust (
TC9640
)
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READERS'
FORUM
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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
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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
DEADLINE DATES
Deadline dates for March 2026
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
MOST POPULAR
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