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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

A Ellis and J Bromley (TC8277)

Europcar Group UK Ltd and another (TC8293)

T Nutt (TC8270)

M Anderson (TC8290)

Minstrell Recruitment (TC8278)

S Cormack (TC8289)

J Kunjur (TC8296)

M Long (TC8272)

CRC v S Mattu, Upper Tribunal (Tax and Chancery Chamber), 4 October 2021

Sheiling Properties Ltd v CRC, Court of Appeal, 5 October 2021

Rada In Business Ltd (TC8268)

Vitol Aviation UK Ltd and others (TC8287)

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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026

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NEWS

Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information

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Deadline dates for November 2026

CASES

Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home

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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn

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