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

Fieldmuir Ltd trading as Centurion Freight Services (TC8309)

Hargreaves Property Holdings Ltd (TC8310)

Swiss Dawn Consultants Ltd (TC8311)

CRC v D Kishore, Court of Appeal, 28 October 2021

I and A Balazs (TC8288)

S Thomas (TC8291)

Little Piece of Paradise Ltd (TC8300)

D Cation (TC8253)

The Medical Defence Union Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 October 2021

M Mitchell and P Bell v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2021

A Ellis and J Bromley (TC8277)

Europcar Group UK Ltd and another (TC8293)

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

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Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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