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Admin
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Capital Gains
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Investigations
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R Sutton (TC1606)
Retail scheme confusion
Munaf Patel t/a Cleggs Lane Service Station (TC1865)
No right to set-off
Emblaze Mobility Solutions Ltd v CRC, Chancery Division
Sick as a parrot
CRC v Football League Ltd, Chancery Division
Little chance of success
Defty and another v Hirani, Chancery Division
Misinformed by HMRC
Louise Stones (TC1806)
Boating expenses
Christopher Huhtala (TC1775)
Vessel was not stationed
John Davies (TC1822)
Confused delivery
David Preece (TC1887)
Back to the ECJ
Test Claimants in the Franked Investment Income Group Litigation v CRC and another, Supreme Court
Allowances on conversion
JD Wetherspoon plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Rollover in part
PEMS Butler; R Butler; J Butler (TC1769)
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Readers’ forum: Repair work carried out on goods for overseas landlord
Readers’ forum: Unusual company structure
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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
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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