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Bunting v HMRC: appeal allowed

VAT implications of DELTA Merseyside v Uber

Voluntary payments to reduce the national debt

Adaptable like a tax adviser

Fair shares

An important lesson

Too far either side

Adam Grannell and Matthew Todd discuss the CGT penalty warning for one-off transactions.

Why a statutory employment test?

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Paving the path to the patent box.

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New Queries: 24 September 2026

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NEWS

Creative industry tax reliefs show healthy growth Clarification on ceased sources of income Tax tip: Services for overseas property owners are not always subject to VAT Movers and shakers: 24 September 2026 Globally mobile employees exempt from payrolling

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Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding loan Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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This week's opinion: 24 September 2026 Creative industry tax reliefs show healthy growth Clarification on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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