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judicial review
Judicial review application granted in Aubrey Weis v HMRC
Weis after the event
Judicial review application in Hotelbeds UK Ltd v CRC
Suite success
High Court rejects judicial review challenge of HMRC’s use of ITEPA 2003, s684(7A)
Judicial review rejected
Bearing the burden
R (on the application of Premier Foods (Holdings) Ltd) v CRC, Queen’s Bench Division
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime