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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

The pendulum swings again

Where the burden lies

We’re not sure...

Collecting tax from the wealthy

Osmond and Allen: was HMRC in time?

...

New low point

Under the disguise

Knock knock … who’s there?

Decoding R&D submissions

Enhanced powers

Correcting the balance

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Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

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NEWS

Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026

Deadline dates for August 2026

CASES

Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s

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This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt

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