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VAT
Separated or not?
Martin Benford (TC1309)
The right path
Primary Path Ltd v CRC (TC01306)
Penalty discharged
HMD Response International v CRC (TC01322)
Unexpected success
The Bridport and West Dorset Golf Club Ltd (TC1214)
Benefit is reserved
Buzzoni (executor of the estate of Kamhi, deceased) and others (TC1129)
Legitimate question
Green and another v Hon E Alexander and others, Chancery Division
Expense claims mix
Hellesdon Leather and Cloth Company (TC1154)
Rollover relief is due
Mertrux Ltd (TC1253)
Poor accounting
Smith v CRC, Upper Tribunal (Tax and Chancery Chamber)
Taxpayer wins IR35 case
Marlen Ltd (TC1264)
Just one day late
Eastwell Manor (TC1155)
Resurfacing a drive
G Pratt and Sons (TC1269)
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Readers’ forum: Repair work carried out on goods for overseas landlord
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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