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Upper Tribunal Administrative Appeals Chamber decision by Judge West on 2 June 2025.
Upper Tribunal Administrative Appeals Chamber decision by Judge Citron on 30 May 2025.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Information about Universal Credit for families with more than 2 children.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
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