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G Robb (TC5374)

Oasis Church Trust (TC5360)

G Scott (TC5335)

AGC Customs Ltd (TC5267)

Shields & Sons Partnership v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 March 2016

CRC v Pacific Computers Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 July 2016

R Alberg (TC5357)

Jon Stewart & Co (TC5355)

P Telfer (TC5350)

S Murray-Hession (TC5348)

Dr J Kissi (TC5343)

S A Torkizadeh and H Torkizadeh trading as The Granary (TC5266)

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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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