Tax update February 2026

The latest tax developments and VAT round-up for the month. Our monthly tax update covers the developments most likely to affect individuals, trusts, estates and businesses. If you would like to discuss anything here in more detail, please get

Tax update January 2026

The latest tax developments and VAT round-up for the month. Our monthly tax update covers the developments most likely to affect individuals, trusts, estates and businesses. If you would like to discuss anything here in more detail, please get

Hospital parking is a VAT exempt supply

The CA has found in favour of the taxpayer, an NHS Foundation Trust, ruling that the supply of car parking at hospital sites is a VAT exempt supply. Although not a formal test case, several similar appeals are currently

Imprisonment was not a reasonable excuse

The FTT has rejected an appeal on non-declaration of rental income from a taxpayer who had been imprisoned, finding that a reasonable person would have appointed someone to look after their tax affairs. The taxpayer bought three properties in