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

Sean Randall

Sean Randall is a partner of Sean Randall Tax. He can be contacted by email: sean@seanrandalltax.com.

ARTICLES

Malign interpretation

Sean Randall discusses stamp duty land tax group relief and bad purpose.

Meeting points

Reversal of fortune

By Patrick Cannon LLB BCL CTA(Fellow) barrister; paperback; 309 pages; £140; Key Haven Publications

Responsible stamp duty land tax planning is possible in spite of three sets of legislative provisions

SEAN RANDALL considers the impact of the fifth anniversary of SDLT on re-notifying HMRC in respect of lease grants and rent increases

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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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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

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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

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