Since 1927 the leading authority on tax law, practice and administration

Allison Plager

Allison Plager is deputy editor of Taxation. She is an award-winning journalist on pensions.

ARTICLES

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Business as usual

New but the same

Sunny holiday

Of bills and kings

Over in a flash

Spice of life

Living in hope

Complex, uncosted and exploited

Focus on the customer

Fiddling little thing

Line by line

Regulation – the way forward?

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READERS' FORUM premium icon

Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

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NEWS

HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

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Deadline dates for September 2026

CASES

Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

MOST POPULAR

This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26

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