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Admin
Avoidance
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Capital Gains
Income Tax
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Investigations
Investments
VAT
No process
Next Distribution Ltd and others (TC2100)
Understandable confusion
Ramona Theurer (TC2270)
Insufficient involvement
Johnson (TC2094)
No repayment due
Benridge Care Homes Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Divisive lease
Field Fisher Waterhouse LLP v CRC (C-392/11), European Court of Justice
Not a first class service
Browns CTP Ltd (TC2244)
Difference of opinion
Royal Institute of Navigation (TC2149)
Inflexible rules
J Flanagan (TC2161)
Erroneous records
M Khagram (TC2171)
Nature of dispute
Linslade Post Office and General Store (a firm) (TC2136)
Confused partnership
Wrag Barn and Country Club v CRC, Upper Tribunal (Tax and Chancery Chamber)
Misplaced reliance
W Shakoor (TC2208)
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READERS'
FORUM
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Readers’ forum: Repair work carried out on goods for overseas landlord
Readers’ forum: Unusual company structure
Readers’ forum: Last orders, please
Readers’ forum: Overseas fundraiser
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NEWS
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Taxpayer debt falls, but still much higher than pre-pandemic
Taxation (Wales) Bill published
Understanding what drives entrepreneurs
Carpet fitter’s supplies are separate
Reporting in real time over Christmas
DEADLINE DATES
Deadline dates for November 2026
CASES
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No loss relief on loan to trading company
Compensation payments are not deductible
Tomlin order has no bearing on taxable income
Refund after supplier went into administration
Reliance on internal advisers was not reasonable care
MOST POPULAR
This week's opinion: 29 October 2026
Taxpayer debt falls, but still much higher than pre-pandemic
Taxation (Wales) Bill published
Understanding what drives entrepreneurs
Carpet fitter’s supplies are separate