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

Rajendrakumar Patel v Commissioners of HMRC (TC6735)

RPD Building Ltd (TC6740)

Faulkner (TC6500)

Ryanair v The Revenue Commissioners (C-249/17), CJEU, 17 October 2018

CRC v Parry and others, Court of Appeal, 16 October 2018

CRC v Stoke by Nayland Golf and Leisure, Upper Tribunal (Tax and Chancery Chamber), 17 October 2018

Honeygarth Ltd (TC6741)

HMRC opens the MTD for VAT pilot to 500,000 more businesses and defers mandation for some.

K Coke (TC6764)

GDF Suez Teesside Ltd v CRC, Court of Appeal, 5 October 2018

Esprit Logistics Management Ltd and others (TC6517)

Character World Ltd (TC6634)

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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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