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Compliance
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22
HMRC’s proposal for a statutory duty for taxpayers to correct past mistakes
A corrective measure?
HMRC’s new enforcement powers
Feeling the squeeze
HMRC’s new mandatory tax adviser registration manuals
Adding more pieces to the puzzle
HMRC’s evolving VAT compliance strategy: what businesses need to do now
Keep on top of compliance
Schrödinger’s taxpayer: HMRC’s uncertain tax treatment regime defies logic
Schrödinger’s taxpayer
Pillar 2 – the first results
Back of the net?
Rise and risks in the use of AI in the research and development consultancy space
Deploy with care
The Independent Football Regulator’s information-sharing powers with HMRC
Sharing possession
Zakat, trusts and UK tax
Zakat, trusts and UK tax
Readers’ forum: Must VAT refunds to customers be paid by cheque?
VAT
Walking away from contractors is the wrong conclusion
Don’t walk away
How to avoid common pitfalls in R&D claims
Finding the balance
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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
DEADLINE DATES
Deadline dates for September 2026
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