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

D Hamill (TC8827)

T and Z Suterwalla (TC8826)

R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023

P Jinks (TC8822)

Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023

Bhaur and others v Equity First Trustees (Nevis) Ltd and others, Court of Appeal, 18 May 2023

Glo-Ball Group Ltd (TC8823)

R Williams (TC8820)

Dr H Nduka (TC8818)

P Marano v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 May 2023

Murphy and Linnett v CRC, Court of Appeal, 15 May 2023

Yorkshire Agricultural Society (TC8803)

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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026

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NEWS

Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information

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Deadline dates for November 2026

CASES

Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home

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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn

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