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Disgruntled taxpayer
M J Rayner (TC2363)
Is trustee an intermediary?
BW Male & Sons Ltd (TC2383)
Supplement is due
Our Communications Ltd (TC2281)
The way to go home
The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports
Harsh penalties reduced
Bosher (TC2307)
Admin, not advice
Lithgow (TC2296)
Erroneous claims
R (on the application of the Bampton Property Group Ltd and others) v King, Court of Appeal
Illness is a reasonable excuse
Four Colours Print Services Ltd (TC2356)
No bad debt relief due
Mirror Image Contracting Ltd (TC2350)
Merits of record-keeping
R Fergus (TC2452)
Active investment
CRC v Lockyer and Robertson (as the personal representatives of N Pawson, deceased).
Take care with allocation
Kelcey Hall Solicitors (TC2333)
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READERS'
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Readers’ forum: Is capital treatment available?
Readers’ forum: Pension double counting?
Readers’ forum: Confusion with reverse charge and end user issues
Readers’ forum: No such thing as a free lunch?
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NEWS
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Increased levels of awareness of making tax digital
Consultation on duties of new AML supervisor
Online betting taxes must reflect the harms they cause
Failure to notify CGT penalties double in two years
Making tax digital talking points for agents
DEADLINE DATES
Deadline dates: 6 November 2025
CASES
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Incentive plan payment is taxable in UK
Taxpayer’s arguments had merit
Perfect storm of unfavourable circumstances
Notice of appeal was not late at all
Stay application granted without condition