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Tomi’s Restaurant Ltd; R Odiase (TC10005)

J Lowrie (TC10008)

A Rahman (TC10010)

S Vadera (TC9989)

R Alderson (TC9986)

Grand Smile Design Ltd (TC10000)

Luxurico Ltd (TC10001)

J Scheckter (TC10009)

Aramark Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 September 2026

Executors of Hunt and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 September 2026

P Gill (TC9983)

J Kaur (TC10006)

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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026

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NEWS

Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information

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Deadline dates for November 2026

CASES

Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home

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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn

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