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Time to revisit the definition of deliberate behaviour
Honestly deliberate
How evolving CJRS rules led to significant overclaims
Time to come forward
Readers’ forum: Late payment penalties – how can this be resolved?
VAT
Readers’ forum: Saving the pennies
Mileage rates
Review of the tax profession
Healthy outlook
Differences between HMRC and the former Customs and Excise and Inland Revenue
Key to the door
Supporting entrepreneurs through a simpler tax system
Clearing a path
Turning of the screw on CIS compliance
Turning the screw on CIS compliance
Readers’ forum: Professional obligations
Stamp duty land tax
Magic beans: The Grimm fairy tale – Bills of Exchange and paying your tax
Magic beans: The Grimm fairy tale
Analysis of the Upper Tribunal decision in Delphi Derivatives (in liquidation)
Penalties cancelled
Regulatory control, purposiveness, and employment status
Cross-purpose
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
MOST POPULAR
This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed