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Parklane UK Investments Ltd (TC5528)

N Crossley (TC5535)

Totel v CRC, Court of Appeal, 20 December 2016

Gala 1 Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 January 2017

Gala 1 Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 January 2017

L Sjumarken v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 January 2017

CD Smith (TC5510)

A Adelekun (TC5531)

G Yablon (TC5539)

Wilton Park Ltd and others v CRC, Court of Appeal,15 December 2016

GB Housley Ltd v CRC, Court of Appeal, 21 December 2016

Multimedia Computing Ltd and Deed Poll Services Ltd (TC5506)

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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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