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240
Lost rights
McNulty v CRC, Upper Tribunal (Tax and Chancery Chamber)
Defer RTI penalty regime, taxman told
Pro body calls for 12-month time-out and universal credit revamp
High net worth unit exceeds own expectations
Wealthy taxpayers have paid up £500m since 2009
The third round
MIKE TRUMAN considers both sides of the argument about the tax gap
Both barrels
'I guess the number of officers who could work out a taxpayer’s liability without access to a computer is very low'
Facts and figures
Tax deposit certificates, UK bank base rates, state retirement pensions...
Online tool helps track enquiry status
Agents and PAYE taxpayers can follow progress of HMRC activity
Insufficient evidence
MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Deadlines, October 2012
Important admin dates for the month
More evidence required
J Cox (TC2084)
HMRC 'actively target' overseas companies
Official figures refute claims of light touch, claims law firm
Reasonable result?
ALLISON PLAGER looks at a National Audit Office report on five settlements between the Revenue and large corporations
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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
MOST POPULAR
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