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appeals
Where the burden lies: penalty appeals after Sintra Global
Where the burden lies
Top slicing relief repayments – time to claim?
Time to claim?
Mudan: key characteristics of a dwelling
Is our house a home?
Rough tax justice – bizarrely? But it is unlikely to be repeated
Rough tax justice – bizarrely?
PD & MJ Ltd v CRC: more on punditry services
More on punditry services
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC
Building blocks of tax
Extension of time to appeal in the Stephen West case
Get it together
Counting the cost
Circumstances in which the First-tier Tribunal might make an award of costs
Basically the same?
Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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
MOST POPULAR
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