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Upper Tribunal
Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL
Rough tax justice – hopefully not!
How evolving CJRS rules led to significant overclaims
Time to come forward
Partial exemption win for HMRC in Hippodrome Casino Ltd
Playing the odds
Midlands Partnership University NHS Foundation Trust v CRC
A very significant decision
Panayi Trusts and Redevco Ltd
Making a good exit
HMRC issued FA 2008, Sch 36 penalties too late
Too far either side
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Upper Tribunal’s decision in McCann Media Ltd
Back for review
A litigant in person against HMRC
A most uneven fight: me v HMRC
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: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years