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

Savva and others (TC2625)

European Commission v UK, Court of Justice of the EU

Cairnsmill Caravan Park (TC2580)

S Manley (TC2517)

Scottish Football League v CRC, Upper Tribunal (Tax and Chancery Chamber)

R Drummond (TC2456)

Heirtrace Ltd (TC2607)

WHA Ltd v CRC, Supreme Court

Dr A Gayen (TC2556)

Albermarle 4 LLP (TC2501)

M Healey (TC2591)

Bale Group Ltd (TC2568)

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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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