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

TR, SP and SR Rogers (TC8342)

C Bradley (TC8344)

AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd (TC8329)

T Osman (TC8303)

Metropolitan International Schools Ltd (TC8322)

Redmount Trust Company Ltd (TC8327)

V Carter and P Kennedy v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 December 2021

J Charman v CRC, Court of Appeal, 3 December 2021

Thomas Good v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2021

The Queen on the application of S&S Consulting Services Ltd v CRC, Queen’s Bench Division, 26 November 2021

Cambridge University Boathouse Ltd (TC8304)

Assem Allam v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2021

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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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