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appeals
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’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid