Source Currency: Volume 198, Issue 5048. Citation Taxation, 10 September 2026, 5 (4). This week The GAAR – a cautionary tale News update Deadline dates Concerns over plans to recover lower-value tax debt Taxpayers urged to use loan charge settlement scheme HMRC to appeal higher and further education decision Crypto investors made average gains of £78,000 GAAR panel rules on umbrella company schemes Tax cases Previous involvement in MTIC could be considered Company was controlled in the UK Profits constituted income from immovable property Fitting service supplied as well as carpets? 'Eat out to help out' claims were overstated Articles Not such diminishing returns? Thawing the icy water Closing the gap Fair outcome for all? Practice tip A winning ticket? Out & about Q&A Readers’ Forum Pensions Investigation Corporation tax Making tax digital New queries.