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Admin
Avoidance
Business
Capital Gains
Income Tax
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International
Investigations
Investments
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Unreliable accountants
Arnold Jeffers, George Jeffers, G&A Jeffers (TC337)
Partnership problems
Raymond John Phillips (TC276)
Nothing but a sham
Benjamin James Kent (TC296)
Fishy business
A Ouerradi (TC280)
No powers of compulsion
Abdul Ahad (TC291)
No success
Beard (as partner in F & B Builders) (TC228); A Longworth & Sons Ltd (TC230); Leeds Lifts Ltd (TC231)
Revenue or capital?
Parnalls Solicitors Ltd (TC261)
Whose liability?
Michael Burton (TC263)
Evidence supports decision
Megtian Ltd (in administration) v CRC, Chancery Division
Not connected
R J Taylor; N Haimendorf (TC277)
Termination payment is tax free
Dr Joanne Clinton (TC278)
Reclaimed repayment
Boots Co plc v CRC, Court of Appeal
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READERS'
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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
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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