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Mainpay Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 November 2021

W Lawson (TC8298)

Fieldmuir Ltd trading as Centurion Freight Services (TC8309)

Hargreaves Property Holdings Ltd (TC8310)

Swiss Dawn Consultants Ltd (TC8311)

CRC v D Kishore, Court of Appeal, 28 October 2021

I and A Balazs (TC8288)

S Thomas (TC8291)

Little Piece of Paradise Ltd (TC8300)

D Cation (TC8253)

The Medical Defence Union Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 October 2021

M Mitchell and P Bell v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 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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