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: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

Third slide

Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

MOST POPULAR

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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