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

D Hackmey (TC8487)

A Dower and S Dower (TC8497)

Hodge and Deery Ltd (TC8484)

The Tower One St George Wharf Ltd (TC8471)

CRC v N Martino, Upper Tribunal (Tax and Chancery Chamber), 11 May 2022

CRC v B Jafari, Upper Tribunal (Tax and Chancery Chamber), 5 May 2022

T and A Johnson (TC8483)

Intelligent Money Ltd (TC08479)

Whispering Smith Ltd (TC8492)

J D Wardle (TC8485)

D Andreae (TC8473)

HBOS and Lloyds Banking Group v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 May 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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