Taxation Magazine

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Journal

Source Currency: Volume 198, Issue 5053. Citation Taxation, 15 October 2026, 5 (3). This week Tax changes have to be thought through News update In brief Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Relief claimed rises to £2.28bn in 2024-25 Surge in foreign tax authority requests for information Tax cases Free spins won from wholly free games are exempt Voting rights not established Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home Articles Game-ready The burning question Exploitation and alienation No human touch Q&A MTD update Tax tip Readers’ Forum VAT Foreign income and gains VAT Cross-border tax New queries.

Contributors

Allison Plager  Editorial team member
Andrew Hubbard  Editor-in-chief