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

Wilsons Solicitors LLP (TC6778)

A Banks (TC6768)

McCashin (TC6776)

Loughborough Students’ Union v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 October 2018

D Benton, S Jackson, P Hudson (TC6755)

CRC v the personal representatives of the estate of M Vigne (deceased), Upper Tribunal (Tax and Chancery Chamber), 31 October 2018

Trustees of the Paul Hogarth Life Interest Trust 2008 (TC6757)

George Edwards Consulting Ltd (TC6760)

K Lo (TC6767)

V Gadhavi and others (TC6762)

Susan Pearce v Commissioners of HMRC (TC6644)

Munro Sawmills Limited v Commissioners of HMRC (TC6645)

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Readers’ forum: Gifts out of irregular income Readers’ forum: Late payment penalties – how can this be resolved? Readers’ forum: Saving the pennies Readers’ forum: Can my company issue a tax invoice after deregistration? New queries: 30 April 2026

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NEWS

Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of electricity generator levy to increase due to Middle East crisis Campaign to reunite young people with forgotten child trust funds Changes to overlap relief online service from 1 June

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Deadline dates for May 2026

CASES

Payments conferred a gratuitous benefit Payment to EBT did not constitute earnings No need to alert taxpayer to alternative evidence Disputed director’s loan account was written off Discovery assessment was invalid

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This week's opinion: 30 April 2026 Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of electricity generator levy to increase due to Middle East crisis Campaign to reunite young people with forgotten child trust funds

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