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

Pat Willis Eco Ltd (TC5972)

Goldenstate Ltd (TC6012)

BPP Holdings Ltd and others v CRC, Supreme Court, 26 July 2017

CRC v Sibcas Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 July 2017

M J Hickey Plant Hire and Contracts Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 July 2017

A Tipping (TC5939)

Compass Contract Services v CRC (Case C-38/16), Court of Justice of the EU, 14 June 2017

A Scott (TC5851)

D Sudall (TC5868)

D Sudall (TC5868)

M Trzcinska (TC5872)

J C Parrott trading as K J Creations (TC5914)

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Tax tip: Writing off loans provided to an employee or director Readers’ forum: Charging too much VAT on first invoice of phased contract? Readers’ forum: Can the nil rate band be used? Readers’ forum: Can koi carp be sold separately from a property sale? Readers’ forum: Piggy in the middle

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NEWS

Transitional gift rule for farmers proposed Tax charity scales up services to prepare for digitalisation Surge in nudge letters sent to crypto traders in 2024-25 Welsh government body settles IR35 dispute Reports expose involvement of accountants in loan charge

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Deadline dates: 6 November 2025

CASES

No justification for a late appeal Dispute over form of address used on notice Agency legislation applies to dog handlers’ pay Discretionary interest is not payable NHS trust parking charges are subject to tax

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This week's opinion: 6 November 2025 Transitional gift rule for farmers proposed Tax charity scales up services to prepare for digitalisation Surge in nudge letters sent to crypto traders in 2024-25 Welsh government body settles IR35 dispute

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