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

Kandore Ltd and others, Court of Appeal, 16 July 2021

Target Group Ltd v CRC, Court of Appeal, 12 July 2021

K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021

CMJ (Aberdeen) Ltd (TC8140)

R Perlman (TC8168)

R Poll (TC8172)

CRC v C Candy, Upper Tribunal (Tax and Chancery Chamber), 8 July 2021

William Newman (TC8147)

N McArthur and T Bloxham (TC8186)

K Fiander and S Brower v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021

Dr P Sheth v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2021

Northern Gas Networks Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 July 2021

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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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