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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An eye for the future

...

Countdown to 31 January

Not there yet

Splashing around

And the tax goes on

Place of deliverance

Lush hinterlands

Starting over

Getting it done

To abolish or not to abolish?

Could do more

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12

Results

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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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