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Admin
Avoidance
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Capital Gains
Income Tax
Inheritance Tax
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Investigations
Investments
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Registration confusion
J Yarlett t/a Beanies-by-Night and JY Electricals (TC 1117)
Misunderstood investment
Captain S Cleghorn (TC1335)
Penalty is too much
G Davis (TC1246)
Mauritian land deal
Maroussem v Director General, Mauritius Revenue Authority, Privy Council
Tax is due on interest
Professor A Halpin (TC 1359)
Payments are gratuities
Knowledgepoint 360 Group Ltd (TC 1291)
Musical expenses
T J Moore (TC1373)
Complex planning fails
Explainaway Ltd and others (TC1267)
Secret supply
Secret Hotels2 (formerly Med Hotels Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber)
No direct link
CRC v BAA Ltd, Upper Tribunal (Tax and Chancery Chamber)
Ahoy there!
G B Forbes (TC1278)
Limitation period dispute
Halley and others v Belgische Staat, European Court of Justice
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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