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Moonstruck madness

Is there a smoking gun?

Is this the bench(mark)?

The recent Court of Appeal (CoA) decision in A Taxpayer v HMRC [2025] EWCA Civ 106 is the first case to consider the statutory residence test (SRT) contained in FA 2013, Sch...

Readers comment on recent articles.

What of the R&D claims by football clubs?

Conjuring up a tax advantage? – part 2

TOMS in distress

Filing your claims

And then it was over

In Ashley v HMRC [2025] EWHC 134 (KB), Mike Ashley brought a claim against HMRC arising from an alleged breach of his data protection rights following the making of a tax...

Value of linking e-invoicing to real-time reporting

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

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Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines

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