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Investigations

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Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd premium icon
Under the disguise
13 May 2024
Readers’ forum: Getting HMRC to repay tax wrongly deducted premium icon
No job, no tax?
19 Feb 2024
HMRC’s increased tax investigation activity premium icon
Knock knock … who’s there?
12 Feb 2024
Readers’ forum: Should I apply to HMRC for a closure notice? premium icon
To close or not?
05 Feb 2024
Decoding R&D submissions: how to make a successful claim premium icon
Decoding R&D submissions
22 Jan 2024
HMRC’s new data collection powers premium icon
Enhanced powers
02 Jan 2024
Autumn statement 2023: IR35 off-set rule premium icon
Correcting the balance
04 Dec 2023
Readers’ forum: Why wouldn’t HMRC code out underpayment premium icon
PAYE underpayment
27 Nov 2023
Readers’ forum: Will the spotlight be on me? premium icon
Spotlight 63 dilemma
06 Nov 2023
Learning from the R&D tax relief enquiry process premium icon
Paving the way
30 Oct 2023
HMRC’s wide scoped business and corporate enquiries premium icon
Probing questions
16 Oct 2023
R&D enquiries – Where are we going? premium icon
Where are we going?
09 Oct 2023
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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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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
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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
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