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Issue : Vol 198, Issue 5054

Issue : Vol 198, Issue 5054

22 Oct 2026

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IN THIS ISSUE

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There are 2.6 million people in the UK selling goods through online platforms, such as eBay, Vinted and Etsy, according to data received from HMRC in response to a freedom of information request from...

Challenge HMRC if an officer queries input tax apportionments.

Anti-avoidanceA new factsheet, CC/FS91, is available covering the legislation in FA 2026, s 159 to s 165, which prohibits the promotion of certain tax avoidance arrangements and the civil penalties...

RDM Wines Ltd (TC10019)

Snoopz Ltd [2026] FTSTC6

ITS Plant-Tech Ltd (TC10013)

L Conman (TC10023)

S Keswick and others (TC10026)

Nigel Blackwell Family Trust and others (TC10028)

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READERS' FORUM premium icon

Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026

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NEWS

Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments

Third slide

Deadline dates for November 2026

CASES

Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review

MOST POPULAR

This week's opinion: 22 October 2026 Reducing formal consultation – what this might mean for HMRC and tax policy Environmental Services Ltd – why genuine innovation does not automatically qualify as R&D Naming and shaming in tax compliance Relationship between employee ownership trustees and the employee advisory board

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