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A dressing of figures: what HMRC statistics say about dispute strategy
Sell before the Budget? Read two documents first
Upper Tribunal decision in Knights Developments v CRC
AI trading agents: how they operate and who is taxed on their activity
RECENT ARTICLES
This week's opinion: 15 October 2026
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Exploitation and alienation
AI trading agents: how they operate and who is taxed on their activity
No human touch
Q&A: Private capital and mandatory tax adviser registration: widening of exclusions for in-house tax teams
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HMRC’s problems with P800 calculations and its failure to apply the beneficial ordering rules
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Who owns an undistributed estate?
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Back in the bottle?
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LATEST ISSUE
Issue : Vol 198, Issue 5053
15 Oct 2026
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Articles
This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
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Readers’ forum: Does a guest house owner need to register for VAT?
Readers’ forum: Offering a FIG leaf?
Readers’ forum: Missing in action
Readers’ forum: Cross-border tax treatment of disability benefit – revisited
New queries: 15 October 2026
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NEWS
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn
Surge in foreign tax authority requests for information
DEADLINE DATES
Deadline dates for November 2026
CASES
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
MOST POPULAR
This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn