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leases
First-tier Tribunal accepts argument that buyer was entitled to pay mixed use stamp duty land tax on £7.9m country estate
A very big house in the country
New stance on lease surrenders as TOGCs
HMRC review findings follow
Robinson Family
case
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
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New queries: 24 September 2026
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NEWS
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Creative industry tax reliefs show healthy growth
Clarification on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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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
MOST POPULAR
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