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Penalty saved!
A look at the suspension and reduction of fines for tax return errors, by MARK McLAUGHLIN
FATCA
Condoc on implementation
HMRC claim victory over stamp duty dodge
New disclosure rules introduced after aggressive scheme is shut down
Burden of proof lays with HMRC
The Source Partnership (TC2137)
Muddled cheques
M Patterson (TC2138)
Robbed twice
A newsagent has been questioned by HMRC over a low VAT liability for a quarter. This was because of a robbery in which the till and cash was stolen
ESC A19
"Advisers across the country are deeply concerned about HMRC’s proposals"
Plant update for Business Leasing Manual
New chapter to bring together guidance on anti-avoidance rules
Employer helpbook amended
Further Guide to PAYE and NICs CWG2 (2012)
London's lawyers to be paid evasion visits
Call for general disclosure initiative as HMRC launch more taskforces
Complex scheme fails
Barnes v CRC, Upper Tribunal (Tax and Chancery Chamber)
UK and US sign accord to combat evasion
Reciprocal contract follows multinational FACTA announcement
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
New queries: 12 February 2026
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
Lack of formal claim means lack of appeal
When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012