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Upper Tribunal

Barclays Services Corporation: testing the limits of VAT grouping premium icon
Barclays: Testing the limits
20 Jul 2026
VAT and TOMS: Court of Appeal’s decision in Bolt Services UK Limited premium icon
Backwards step?
13 Jul 2026
Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL premium icon
Rough tax justice – hopefully not!
18 May 2026
How evolving CJRS rules led to significant overclaims premium icon
Time to come forward
27 Apr 2026
Partial exemption win for HMRC in Hippodrome Casino Ltd premium icon
Playing the odds
27 Oct 2025
Midlands Partnership University NHS Foundation Trust v CRC premium icon
A very significant decision
20 Jan 2025
Panayi Trusts and Redevco Ltd premium icon
Making a good exit
04 Nov 2024
HMRC issued FA 2008, Sch 36 penalties too late premium icon
Too far either side
22 Jul 2024
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd premium icon
Under the disguise
13 May 2024
Upper Tribunal’s decision in McCann Media Ltd premium icon
Back for review
29 Apr 2024
A litigant in person against HMRC premium icon
A most uneven fight: me v HMRC
09 May 2023
Basically the same?
Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON
13 Jul 2010
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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