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

D Gray (TC5754)

Little Rascals Pets Ltd (TC5811)

CRC v Brockenhurst College C-699/15, Court of Justice of the EU, 4 May 2017

W Reeves (TC5680)

Drumroaming Camping and Caravan Site (TC5752)

F Anstock (TC5784)

Orsi and another (C-217/15 and C-350/15), ECJ, 5 April 2017

Vieira v CRC, Chancery Division, 28 April 2017

PML Accounting Ltd v CRC, Queen’s Bench Division, 7 April 2017

Coal Staff Superannuation Scheme Trustees Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 April 2017

S Schechter; L Schechter (TC5677)

Redwood Birkhill Ltd (TC5722)

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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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