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Entitlement to BADR formed part of the subject matter of closure notice

UT denies taxpayer costs protection application: In HMRC v J Wardle [2026] UKUT 335 (TCC) (28 August), the UT rejected the taxpayer’s application for protection against an adverse costs order in HMRC’s appeal concerning when his partnership’s trade...

Company was ‘trading’ for entrepreneurs’ relief purposes

Director’s loan balance written off on liquidation

FA 2003 s 44(9) does not preclude a claim for SDLT overpayment relief

Court of Appeal rejects HMRC challenge to IHT double trust home loan scheme

Mileage expenses: permanent workplace ‘consisting of London’

Unauthorised payments charge and surcharge: discovery assessment

No reasonable excuse for the late payment of CGT: In P Kothari v HMRC [2026] UKFTT 1035 (TC) (9 July), the FTT upheld a penalty for late payment of CGT, finding that difficulties in raising funds against properties received in specie did not...

CA allows taxpayer’s appeal on VAT exemption and private higher education providers

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EDITOR'S PICK

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

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