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Compliance

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‘Failure to prevent’ no longer means failure to prosecute premium icon
Offences with teeth?
10 Nov 2025
PAYE settlement agreements premium icon
Benefit reporting the smart way
03 Nov 2025
CIOT roundtable on small business and tax compliance premium icon
More carrots?
03 Nov 2025
Readers’ forum: Can koi carp be sold separately from a property sale? premium icon
Fishy problem
03 Nov 2025
R&D tax relief and falling claims premium icon
Clarity over complexity
27 Oct 2025
How businesses need to adapt as R&D changes take effect premium icon
Time to adapt
20 Oct 2025
Readers’ forum: Failure to register premium icon

Trusts and estates

20 Oct 2025
Guide to missing trader fraud and the Kittel principle premium icon
Acquittal under Kittel
06 Oct 2025
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19 premium icon
Steering a clear course
29 Sep 2025
Tax implications for non-residents premium icon
Gone but not forgotten
15 Sep 2025
Common traps and mistakes in EMI share option plans premium icon
Pitfalls ahead!
01 Sep 2025
Why public registers of overseas companies are unnecessary premium icon
Tax transparency already here
18 Aug 2025
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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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