Mala Kapacee

Mala Kapacee is a chartered tax adviser, solicitor and non-practising accountant. She can be contacted by email: mala@londontaxnetwork.co.uk or tel: 0203 953 6660.

ARTICLES

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The First-tier Tribunal’s decision in J Krason.

Honestly deliberate

Conditions for suspended penalties.

The Upper Tribunal refused HMRC permission to appeal in CRC v Ducas [2025] STC 1843.

Honest, truly

Best behaviour

Muddled thinking

Enhanced powers

Tax: an afterthought or a motive?

One rule for some…

Sledgehammer to crack a nut?

Passing the buck?

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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

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

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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Mala Kapacee

Deadline dates for September 2026