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Readers’ forum: No such thing as a free spa
Benefit in kind
Readers’ forum: When is a sacrifice not a sacrifice?
NIC
Readers’ forum: More on long-service awards
Longstanding employee
Readers’ forum: Corporate restructure riddle
Loan write-off
Readers' forum: Alphabet shares and rights attached to them
Alphabet shares
Readers’ forum: Personal or business?
Travel compensation
Readers’ forum: Have we made partial exemption errors?
De minimis rules
Readers’ forum: Foreign employer
NIC
Readers’ forum: Should we cancel group registration retrospectively?
Group registration
Readers forum: Too good to be true
Shares buy-back
Readers’ forum: Is capital treatment available?
Five-year ownership test
Readers’ forum: Confusion with reverse charge and end user issues
Construction industry
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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
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NEWS
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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
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CASES
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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