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

D Lyons (TC8765)

J Faiers (TC8768)

Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023

The Young Driver Training Ltd (TC8748)

T Ash (TC8749)

N Henderson (TC8755)

Volkerrail Plant Ltd and others v CRC, Court of Appeal, 1 March 2023

Luca Delivery Ltd (TC8752)

Colm Malone (TC8720)

Refinitiv UK Holdings Ltd; Thomson Reuters Group Ltd (TC8743)

Muller UK and Ireland Group LLP and others (TC8742)

R Robson (TC8746)

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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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