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Compliance
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22
‘Failure to prevent’ no longer means failure to prosecute
Offences with teeth?
PAYE settlement agreements
Benefit reporting the smart way
CIOT roundtable on small business and tax compliance
More carrots?
Readers’ forum: Can koi carp be sold separately from a property sale?
Fishy problem
R&D tax relief and falling claims
Clarity over complexity
How businesses need to adapt as R&D changes take effect
Time to adapt
Readers’ forum: Failure to register
Trusts and estates
Guide to missing trader fraud and the Kittel principle
Acquittal under Kittel
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19
Steering a clear course
Tax implications for non-residents
Gone but not forgotten
Common traps and mistakes in EMI share option plans
Pitfalls ahead!
Why public registers of overseas companies are unnecessary
Tax transparency already here
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READERS'
FORUM
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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
New queries: 6 August 2026
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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