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

J A Thornton (TC5494)

Mark Wickersham v CRC, Chancery Division, 30 November 2016

K Delay (TC5501)

Waterloo Car Hire (TC5479)

Gas Recovery and Recycle Ltd (TC5473)

Flame Introductions Ltd (TC5478)

J Hargreaves (TC5499)

CRC v Infinity Distribution Ltd (in administration), Court of Appeal, 25 October 2016

A Featherstone (TC5474)

W Lewis (TC5465)

DJ Matthews; PE Matthews (TC5426)

Blackhorse Property Management Ltd (TC5449)

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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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