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NTK Leisure Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2022

P Dowds (TC8630)

C Candy v CRC, Court of Appeal, 3 November 2022

S Siva (TC8600)

R (on the application of Tax Returned Ltd and others) v CRC, High Court King's Bench Division, 11 October 2022

Cobalt Data Centre 2 LLP and others v CRC, Court of Appeal, 31 October 2022

C4C Investments Ltd (TC8617)

Hedge Fund Investment Management Ltd (TC8596)

A and D McFarland (TC8608)

Northumbria NHS trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 October 2022

Newpier Charity (TC8622)

I Gill (TC8618)

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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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