Since 1927 the leading authority on tax law, practice and administration

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

Show

12

Results

READERS' FORUM premium icon

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

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

Third slide

Deadline dates for September 2026

CASES

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

back to top icon