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Tax cases

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

Derek Collings t/a Engineering Unlimited (TC4288)

R (on the application of Andrew Michael Higgs) v CRC, Upper Tribunal (Tax and Chancery Chamber)

Couldwell Concrete Flooring Ltd (TC4340)

J Radcliffe (TC4230)

Inside Track Productions LLP & others v CRC, Upper Tribunal (Tax and Chancery Chamber)

Ingenious Media Holdings plc & another, Court of Appeal

J Lobler v CRC, Upper Tribunal (Tax and Chancery Chamber)

J Dyson (TC4336)

R, A and M Gardiner (TC4320)

D Tate (TC4327)

CRC v R Tager; personal representatives of the estate of O Tager (deceased), Upper Tribunal

Hurlingham Club (TC4283)

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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

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

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Deadline dates for November 2026

CASES

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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This week's opinion: 22 October 2026 Reducing formal consultation – what this might mean for HMRC and tax policy Environmental Services Ltd – why genuine innovation does not automatically qualify as R&D Naming and shaming in tax compliance Relationship between employee ownership trustees and the employee advisory board

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