Investigations

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Burden of proof

The pendulum swings again

Where the burden lies

NIC

Investigation

We’re not sure...

Collecting tax from the wealthy

Osmond and Allen: was HMRC in time?

Ancient history

London Tax Network Tax Conference 2024Date: 25 September 2024 Location: Arundel House, London Reported by: Richard Curtis Morning session speakers: Kevin Offer, Hardwick and...

New low point

Under the disguise

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READERS' FORUM premium icon

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

DEADLINE DATES

Deadline dates for April 2026

CASES

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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Investigations

Deadline dates for April 2026