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

R Tooth (TC5452)

R Thomas (TC5463)

K O’Donnell (TC5471)

St Andrew’s College Bradfield v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 November 2016

Union Castle Mail Steamship Company Ltd (TC5275)

Ireland Generator and Spare Parts Ltd (TC5415)

A Duncan (TC5438)

S Baylis (TC5454)

R Ashton (TC5456)

Yelkar Ltd (TC5389)

R Gawthrop (TC5418)

AP Brown (TC5423)

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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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