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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

2 Green Smile Ltd and another (TC8677)

HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 January 2023

ATN Marketing Ltd (TC8689)

E Phelan (TC8688)

Shivsagar Enterprises Ltd (TC8681)

Hoopla Animation Ltd (TC8683)

Wired Orthodontics and others (TC8679)

Bicester Property Interiors Ltd (TC8675)

M Goodall (TC8680)

M Kensall (TC8673)

Nilebond Ltd (TC8676)

S Clipperton; S Lloyd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 December 2022

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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025

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NEWS

Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising

Third slide

Deadline dates: 6 November 2025

CASES

Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts

MOST POPULAR

Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims

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