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WT Banks & Co (Farming) Ltd (TC8124)

Poundland Ltd (TC8138)

K Upadrasta (TC8163)

Avonside Roofing Ltd (TC8127)

A Outram and R Outram (TC8107)

E.ON UK plc (TC8125)

The Door Specialist Ltd (TC8132)

R Whitlock (TC8136)

O Hampel (TC8101)

CRC v Tower Resources plc, Upper Tribunal (Tax and Chancery Chamber), 20 May 2021

Golamreza Qolaminejite (aka Anthony Cooper) v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 May 2021

Brandbros Ltd (TC8126)

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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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