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

The Court of Appeal’s decision in CRC v Burlington Loan Management DAC.

A tale of two approaches

Offences with teeth?

To have and to withhold?

Government consults

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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

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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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Rebekka Sandwell

Deadline dates for September 2026