FTT

VAT assessments were made in time

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...

This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.

Residency dispute and appeal against self-assessment penalties 

Severe hair loss in women constitutes disability

Joint and several liability notice and jurisdiction to consider public law arguments

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

Court of Appeal confirms Martland approach to late appeals