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

Dave Chaplin

Dave Chaplin is chief executive officer of IR35 compliance firm IR35 Shield and author of IR35 & Off-Payroll Explained.

ARTICLES

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Cross-purpose

Tricky conditions

Rough tax justice – bizarrely?

No winners here

Rough tax justice – finally?

Hasta la vista, taxpayers

Climbing mount improbable

Correcting the balance

It’s a knockout

Rising from the ashes

The life of a tax brain

Taxpayer fairness

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12

Results

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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

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Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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