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James Quarmby
James Quarmby
is a partner at Stephenson
Harwood LLP. He can be contacted by tel:
020 7809 2364 or email:
James.Quarmby@
stephensonharwood.com
.
ARTICLES
Schrödinger’s taxpayer: HMRC’s uncertain tax treatment regime defies logic
Schrödinger’s taxpayer
Pension inheritance tax reform: a quiet revolution in the tax base
It’s all about the money
Why public registers of overseas companies are unnecessary
Tax transparency already here
What is a fair share of tax?
What is a fair share of tax?
Tax avoidance – morally wrong or a product of normal decision-making?
Is tax avoidance morally wrong…
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READERS'
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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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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
MOST POPULAR
This week's opinion: 6 August 2026
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