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

Mangio Ltd (TC8442)

I Moan (TC8449)

C Sweby (TC8453)

J Yerou and P Yerou (TC8410)

Atlas Garages (Morpeth) Ltd (TC8431)

The Wakelyn Trust (TC8375)

M McEnroe and M Newman (TC8444)

McCann Media Ltd (TC8435)

H and M Rawlings (TC8384)

Royal Bank of Canada v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2022

CRC v Tasca Tankers Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 March 2022

Starz Traders Ltd (TC8420)

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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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