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Gain Capital Ltd (TC8703)

I Tavendale [2023] FTSTC1

D Sexton and E Sexton (TC8708)

S&L Barnes Ltd (TC8697)

N Hall and another (TC8691)

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)

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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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