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

K Kaczmarczyk (TC5744)

T Richter (TC5816)

Agenzia delle Entrate v Identi (Case C-493/15), Court of Justice of the EU, 16 March 2017

CRC v Investment Trust Companies, Supreme Court , 11 April 2017

J Blackwell v CRC, Court of Appeal, 6 April 2017

BCM Cayman LP and others (TC5714)

Hylton Hill (TC5717)

G Ward (TC5732)

J Englefield trading as Englefield Carpenters (TC5727)

Photogen Promo Music Adverts Ltd and Photogen PMA Ltd (TC5702)

D Higgins (TC5724)

O Malinovskaya (TC5725)

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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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