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Upper Tribunal
Barclays Services Corporation: testing the limits of VAT grouping
Barclays
: Testing the limits
VAT and TOMS: Court of Appeal’s decision in Bolt Services UK Limited
Backwards step?
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: Can business be purchased as a TOGC without a VAT charge?
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New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
MOST POPULAR
This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed