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

I Smicle-Thompson (TC9622)

M Berrell and R Thomas (TC9626)

B Webb (TC9611)

C Burley (TC9613)

M Mukuna (TC9619)

Global Consultax Ltd (TC9605)

J Hayes v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 August 2025

Lexgreen Services Ltd (TC9618)

Motorplus Ltd (TC9603)

D Locke (TC9604)

W Tinkler (TC9615)

Medpro Healthcare Ltd and another v HMRC, Upper Tribunal (Tax and Chancery Chamber), 30 July 2025

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Readers’ forum: Loss flexibility? Readers’ forum: Should we adjust VAT import error on next return? Readers’ forum: Capital gains tax rate consternation Readers’ forum: Petrol station upgrade New queries:16 July 2026

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NEWS

UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions HMRC updates its transformation roadmap

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Deadline dates for August 2026

CASES

Tribunal had no jurisdiction to determine an appeal No excuse for registering seven years late IHT charge arises on employee benefit trust arrangement Morse review not relevant to employment income liability Multiple dwellings relief denied

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This week's opinion: 16 July 2026 UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions

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