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Making a good exit

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Summer reading sorted

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Looking in the rear-view mirror

‘Smudging it all over’

Gunn v CRC, Upper Tribunal (Tax and Chancery Chamber)

Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON

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Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?

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NEWS

Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT

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Deadline dates for November 2025

CASES

Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade

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This week's opinion: 16 October 2025 Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan Cross-border tax issues for US citizens moving to the UK as an employee Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets How can the government give tax breaks to incentivise investment in UK businesses?

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