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

CRC v D Higgins, Upper Tribunal (Tax and Chancery Chamber), 26 September 2018

W Reeves v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 September 2018

Hastings Insurance Services Ltd and HMRC and KPMG LLP (TC6656)

Roman Catholic Diocese of Westminster (TC6692)

DAC Beachcroft LLP (TC6704)

Professional Game Match Officials (TC6698)

I Smith (TC6622); A Rowan-Smith (TC6623)

I Chilvers (TC6686)

S Cole (TC6690)

Ageing process

G Daniels (TC6640)

Expion Silverstone (TC6638)

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Practice tip: Look after your most important client Readers’ forum: Purchase of garages: is it inevitably a TOGC? Readers’ forum: Director/shareholder withdrawals and VAT issues Readers’ forum: Land ownership dilemma Readers’ forum: Making tax digital work around

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NEWS

Top one per cent pay third of income and capital gains tax HMRC raising awareness of making tax digital Advisory panel of industry experts launched by HMRC Dismay as FCA handed sole supervisory AML role Movers & shakers: 30 October 2025

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Deadline dates for November 2025

CASES

Public interest not to disclose information Summerhouse is not a single dwelling Permission to appeal on some grounds only Too narrow a view of the purpose of the care Go ahead given for luxury goods business’s late appeal

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This week's opinion: 30 October 2025 Top one per cent pay third of income and capital gains tax HMRC raising awareness of making tax digital Advisory panel of industry experts launched by HMRC Dismay as FCA handed sole supervisory AML role

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