CASES

HICBC and taxpayer’s use of AI: In R Huish v HMRC [2026] UKFTT 129 (TC) (16 January), the FTT allowed the taxpayer’s appeal against discovery assessments purportedly charging him to the high income child benefit charge (HICBC) for 2015/16. HMRC made...

Upper Tribunal rules on payments under LLP ‘capital interests’ and the mixed member partnership rules

Disability ‘access card’ zero-rated for VAT purposes

Upper Tribunal cancels inaccuracy penalties

SDLT overpayment relief claim successful: In BTR Core Fund JPUT v HMRC [2026] UKUT 27 (TCC) (21January), a company acquired a large property in Manchester consisting of 350 flats above shop premises. It claimed multiple dwellings relief,...

Court of Appeal confirms Martland approach to late appeals

Redress payment taxable as post-cessation receipt 

High Court dismisses JR challenge to HMRC data-sharing with Spain

Disability access card zero-rated for VAT purposes: InNimbus: The Disability Consultancy Service Ltd v HMRC[2026] UKFTT 38 (TC) (7 January 2026),the FTT found in favour of the taxpayer in that a disability...

Court of Appeal considers burden of proof in penalty appeals