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Upper Tribunal

Playing the odds

A very significant decision

Making a good exit

Too far either side

Under the disguise

Back for review

A most uneven fight: me v HMRC

Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON

Show

12

Results

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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