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Analysis of the Upper Tribunal decision in Delphi Derivatives (in liquidation)

Extra statutory concessions and withdrawal of the supply of linked goods

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LATEST ISSUE

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Issue : Vol 197, Issue 5022 26 Feb 2026

Read This issue

Articles

READERS' FORUM premium icon

Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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free report here.

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Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

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Deadline dates for March 2026

CASES

No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

MOST POPULAR

This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy

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