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

A O’Connor (TC7833)

Wickford Development Co Ltd (TC7864)

J Lancashire, T Lee, M Johnson (TC7884)

J Devereaux (TC7854)

H Taylor (TC7893)

R Osborne (TC7851)

United Biscuits (Pension Trustees) Ltd; United Biscuits Pension Investments Ltd v CRC, Court of Justice of the EU, 8 October 2020

C and S Slaymark (TC7709)

Cherwell Optical Ltd (TC7852)

L Phillips (TC7859)

Waterside Escapes Ltd (TC7881)

D Unwin (TC7837)

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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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