Dave Chaplin

Dave Chaplin is chief executive officer of IR35 compliance firm IR35 Shield and author of IR35 & Off-Payroll Explained. He can be contacted by email: dave.chaplin@ir35shield.co.uk

ARTICLES

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Taxpayer fairness

Rough tax justice – maybe again

Lift the blankets?

Rough tax justice – again

Disruption ahead

Sinner or scapegoat

On or off?

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READERS' FORUM premium icon

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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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New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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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

DEADLINE DATES

Deadline dates for September 2026

CASES

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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

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Dave Chaplin

Deadline dates for September 2026