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

JT Quinns Ltd; Queen-Rose Green (TC8338)

TR, SP and SR Rogers (TC8342)

C Bradley (TC8344)

AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd (TC8329)

T Osman (TC8303)

Metropolitan International Schools Ltd (TC8322)

Redmount Trust Company Ltd (TC8327)

V Carter and P Kennedy v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 December 2021

J Charman v CRC, Court of Appeal, 3 December 2021

Thomas Good v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2021

The Queen on the application of S&S Consulting Services Ltd v CRC, Queen’s Bench Division, 26 November 2021

Cambridge University Boathouse Ltd (TC8304)

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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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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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