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

D Ridgeway (TC8636)

Kwik-Fit Group Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 November 2022

Ms Meng Choo Tan (FTSTC10)

P Harris (TC8656)

CRC v J Wilkes, Court of Appeal, 7 December 2022

P Gould (TC8647)

G Withers (TC8649)

Urenco Chemplants Ltd and others v CRC, Court of Appeal, 1 December 2022

Neoterick UK Ltd (TC8652)

M Jays and another (TC8639)

M Mirza v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 November 2022

Ladson Preston Ltd and AKA Developments Greenview Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 November 2022

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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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