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

Hopscotch (TC7127)

B Edwards v CRC, Upper Tribunal (Tax and Chancery Chamber),1 May 2019

Buckingham Bingo Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 May 2012

D Potts (TC7076)

Marina Silver (TC7103)

R and R Kirsopp (TC7064)

S A Chaudry (TC7050)

ASE plc (TC7067)

Hurst (TC7125)

CRC v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 8 April 2019

F Humphries (TC6972)

The Rank Group plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019

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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

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CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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