In Tapi Carpets Limited v HMRC [2026] UKFTT 1128 (TC), Judges Harriet Morgan and Noel Barrett allowed the appeal in […]

HMRC’s draft Finance Bill measure on modernising the correction of errors is not a tidy housekeeping rewrite. It turns “we

The Upper Tribunal has redrawn the Remote Gaming Duty map for promotional free play. In Jumpman Gaming Ltd v HMRC

HMRC’s September Agent Update issue 147 is not only about agent MFA and MTD quarterly dates. Buried in the same

The First-tier Tribunal has drawn a hard line through a common owner-manager pattern: legal title sits with one person, beneficial

The Upper Tribunal has now closed a long-running argument that a plain UK capital reduction can sit outside the transactions

Eight days from go-live, the temporary electricity VAT cut is no longer a July press release. HMRC’s Revenue and Customs

The First-tier Tribunal has restated a rule every acquisition file should already know. In Chandra Bahadur KC v HMRC [2026]

The emissions machinery for the UK Carbon Border Adjustment Mechanism is no longer a consultation draft. On 8 September 2026

The Upper Tribunal has closed another door on offshore NIC planning. In Aramark Limited v HMRC [2026] UKUT 348 (TCC)