There have been three interesting decisions of the First-tier Tribunal in recent weeks. Miesegaes indicates that a taxpayer beneficiary should not assume that information disclosed in the trustees’ tax return will be known by the HMRC officer dealing with his personal return. Hall shows that a penalty can be suspended, with conditions, even for a one-off error. And the third, King & Others, suggests that where a partner disagrees with the profit share shown in the partnership return, he should include in his personal return the amount he considers to be correct. The CJEU decision in Sparkasse Allgäu may prove useful to practitioners dealing with estates where a UK resident had accounts in EU branches of UK-based financial institutions. Finally, there is a welcome expansion of investors’ relief to trusts.