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Isaac Delestre

Isaac Delestre is a research economist at the Institute for Fiscal Studies, where he sits in

the tax sector. His current research focuses on the use of administrative tax datasets to study

taxpayer behaviour. He can be contacted by email: isaac.delestre@ifs.org.uk.

ARTICLES

Missed opportunity

Need for reform

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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026

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NEWS

HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns

Third slide

Deadline dates for July 2026

CASES

Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid

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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years

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