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Charlotte Spratt

Charlotte Spratt is a corporate tax director at Ryan, specialising in corporate and international tax and helping businesses manage their tax affairs. She can be contacted on tel: 020 3932 3038 and by email: charlotte.spratt@ryan.com.
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Why the tax gap is at its highest ever cash value despite two decades of compliance investment
Closing the gap
07 September 2026
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Readers’ forum: From the cantons to the shires Readers’ forum: Death and taxes – but no certainty! Readers’ forum: Late R&D deadline claim – time out? Readers’ forum: Identity check when trying to submit MTD for self-assessment report New queries: 10 September 2026
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Concerns over plans to recover lower-value tax debt HMRC urges taxpayers to use loan charge settlement scheme HMRC to appeal decision on alternative providers of higher and further education Crypto investors made average gains of £78,000 in 2024-25 General anti-abuse rule panel rules on company umbrella schemes
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Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets? ‘Eat out to help out’ claims were overstated
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This week's opinion: 10 September 2026 Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets?
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