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

Sajid Ghufoor

Sajid Ghufoor is head of tax investigations and dispute resolution at international accountancy and business

advisory group Azets. He can be contacted by email: sajid.ghufoor@azets.co.uk.

ARTICLES

The ruling on Lifeplus Europe Limited is a reminder of the importance of reasonable requirement, power of possession, and rational connection.

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

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