Simon's Weekly Tax Intelligence
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Bulletin
Source Currency: Issue 26, 9 July 2026 News in brief Direct taxes Notice 3—Pillar 2 top-up taxes submission of returns Check if you need to register a trust Case summaries—direct taxes Swiss Centre Ltd v HMRC [2026] UKUT 227 (TCC) Maguire v HMRC [2026] UKFTT 929 (TC) Farrokhshadv HMRC [2026] UKFTT 954 (TC) Garai v HMRC [2026] UKFTT 920 (TC) Henry v HMRC [2026] UKFTT 921 (TC) Case summaries—indirect taxes Winchester City Council v HMRC [2026] UKFTT 953 (TC) Ellison v HMRC [2026] UKFTT 913 (TC).
Contributors
| Tanya Stewart | Content editor |
