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Investigations

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Readers’ forum: Is silence golden? premium icon
Burden of proof
23 Feb 2026
HMRC’s approach to R&D compliance premium icon
The pendulum swings again
09 Feb 2026
Where the burden lies: penalty appeals after Sintra Global premium icon
Where the burden lies
02 Feb 2026
Readers’ forum: Foreign employer premium icon
NIC
08 Dec 2025
Readers’ forum: Difficulty of trying to prove a negative premium icon
Investigation
01 Sep 2025
PAC report: Taxing the wealthy premium icon
We’re not sure...
21 Jul 2025
Collecting the right tax from wealthy individuals premium icon
Collecting tax from the wealthy
07 Jul 2025
Osmond and Allen 2: Was HMRC in time? premium icon
Osmond and Allen: was HMRC in time?
20 Jan 2025
Readers’ forum: Impact of voluntary restitution on taxpayers premium icon
Ancient history
19 Nov 2024
Meeting points premium icon
London Tax Network Tax Conference 2024Date: 25 September 2024 Location: Arundel House, London Reported by: Richard Curtis Morning session speakers: Kevin Offer, Hardwick and...
28 Oct 2024
New low point for HMRC service levels premium icon
New low point
20 May 2024
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd premium icon
Under the disguise
13 May 2024
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READERS' FORUM premium icon
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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 premium icon
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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
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CASES premium icon
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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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