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Upper Tribunal
Midlands Partnership University NHS Foundation Trust v CRC
A very significant decision
Panayi Trusts and Redevco Ltd
Making a good exit
HMRC issued FA 2008, Sch 36 penalties too late
Too far either side
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Upper Tribunal’s decision in McCann Media Ltd
Back for review
A litigant in person against HMRC
A most uneven fight: me v HMRC
Basically the same?
Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence