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Walking away from contractors is the wrong conclusion
Don’t walk away
Situs of cryptoassets for UK tax purposes
Where’s Wallet? – revisited
How to avoid common pitfalls in R&D claims
Finding the balance
Q&A: Stamp duty land tax and periodic tenancies
Stamp duty land tax and periodic tenancies.
HMRC’s money laundering penalties
Coming clean
This week's opinion: 7 May 2026
Solving the problem of unscrupulous advisers
Abusive phoenixism and how HMRC could make greater use of its powers to tackle it
Phoenixism rises again
Time to revisit the definition of deliberate behaviour
Honestly deliberate
From paper to practicality – what does the latest MTD legislation say?
Hiding in plain sight
Transforming indirect tax data: scrutiny, insight and AI
Data revolution
Q&A: The Court of Appeal’s decision in M R Currell Ltd
The Court of Appeal’s decision in
M R Currell Ltd
.
This week's opinion: 30 April 2026
HMRC research on clients’ interaction with agents
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines