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G Hayward (TC2113)

MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)

ERF Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

E Haseldine (TC2157)

POWA (Jersey) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Atchem Ltd (TC2064)

Hoardweel Farm Partnership (TC2097)

J Cox (TC2084)

New Image Training Ltd (TC2146)

C Collins (TC2088)

White (TC2050)

Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)

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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 New queries: 29 October 2026

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NEWS

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

Third slide

Deadline dates for November 2026

CASES

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

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