Tax cases

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

Folkestone Harbour (GP) Ltd (TC4306)

R (on the application of Premier Foods (Holdings) Ltd) v CRC, Queen’s Bench Division

Perfect Permit Ltd t/a Lofthouse Hill Golf Club (TC4365)

S Taylor (TC4375)

J Smith (TC4392)

JL Porter t/a Crafty Creations (TC4364)

Servbet Ltd (TC4335)

Samarkand Film Partnership No 3 & others v CRC; R (on the application of Samarkand Film Partnership No 3) v CRC; R (on the application of Proteus Film Partnership No 1) v CRC, Upper Tribunal

CRC v Munir & others, Chancery Division of the High Court

J Crangle (TC4354)

M Michiels (TC4357)

NP O’Keeffe (TC4356)

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Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026

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NEWS

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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments

DEADLINE DATES

Deadline dates for November 2026

CASES

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Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review

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Tax cases

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Deadline dates for November 2026