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Jake Landman and Abigail McGregor discusses the Court of Appeal's decision in Blackrock Holdco 5 LLC.

All HMRC employees are not the same

Climbing mount improbable

Under the disguise

Reflections on demergers

Be Prudent[ial]…

Ian Worth discusses how HMRC lost the inward processing tribunal case.

Debate about tax issues must be civil

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Not just a locker

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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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