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Key Interiors Creative Associates Ltd (TC1434)

David Collis (TC1431)

Esporta Ltd (TC1475)

Global Legalisation Services Ltd (TC1430)

BG and MA Saunders (TC1396)

Rowland May Ltd (TC1680)

A One Distribution (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

M Savage (TC1652)

Ilkley Dress Agency (TC1535)

Watkins and another (executors of Watkins deceased) (TC1582)

Hankinson v CRC, Court of Appeal

CRC v AXA UK plc, Court of Appeal

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Tax tip: Tax-efficient Christmas party Readers’ forum: Can VAT on building sale be split for part residential use? Readers’ forum: She’s never going to leave Readers’ forum: A question of interest Readers’ forum: Offshore employer pick’n’mix

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NEWS

Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers Check clients with participator loans, says HMRC

Third slide

Deadline dates: 6 November 2025

CASES

Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK

MOST POPULAR

This week's opinion: 20 November 2025 Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers

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