CASES

Discovery assessment in respect of travelling expenses: In F Uzoh v HMRC [2026] UKFTT 231 (TC) (5 February), an employee, who had not been within self-assessment, signed up with a repayment agent ‘Tommy’s Tax’, which then filed tax returns on his...

Class 1A NICs on ‘pooled’ cars: 1993 agreement gives no estoppel or legitimate expectation

Higher rates of SDLT for additional dwellings: Readers may recall the case ofA Sajedi and others v HMRC[2025] UKFTT 297 (TC), in which the FTT upheld closure notices denying relief from SDLT charged at the higher rate for purchases of...

FTT applies Rangers to contractor loan scheme and rejects s 29 defence

VAT assessments were made in time

HMRC application to set aside barring order refused

HICBC and joint incomes: I Odina v HMRC [2026] UKFTT 158 (TC) (28 January) confirms that for married couples living together, rental income from jointly‑owned property is taxed 50-50 by default, regardless of who actually receives it. The taxpayer...

The importance of VAT invoices

Residency dispute and appeal against self-assessment penalties 

Severe hair loss in women constitutes disability