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Rachael Down

ARTICLES

RACHAEL DOWN explains why it pays for employers to file returns promptly

The latest clauses come under scrutiny from RACHAEL DOWN

ALLISON PLAGER and RACHAEL DOWN review the third, fourth and fifth sittings of the Public Bill Committee’s debate on the Finance (No 2) Bill

RACHAEL DOWN reviews the courses served up in the opening debates on Finance (No 2) Bill

RACHAEL DOWN tackles the tax tantrums covered in the Adjudicator’s 2010 annual report

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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

Third slide

Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries

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