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Rebekka Sandwell
Rebekka Sandwell
is a tax professional support lawyer at Eversheds Sutherland. She can be contacted by tel: 020 7919 0736 or email:
rebekkasandwell@eversheds-sutherland.com
.
ARTICLES
Q&A: The Court of Appeal’s decision in CRC v Burlington Loan Management DAC
The Court of Appeal’s decision in
CRC v Burlington Loan Management DAC.
An analysis of The Tower One case
A tale of two approaches
‘Failure to prevent’ no longer means failure to prosecute
Offences with teeth?
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC
To have and to withhold?
Transfer pricing, permanent establishment and diverted profits tax consultation
Government consults
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for July 2026
CASES
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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
MOST POPULAR
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