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Investigations

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No job, no tax?

Knock knock … who’s there?

To close or not?

Decoding R&D submissions

Enhanced powers

Correcting the balance

PAYE underpayment

Spotlight 63 dilemma

Paving the way

Probing questions

Where are we going?

Shocking

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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

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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Deadline dates for September 2026

CASES

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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This week's opinion: 13 August 2026 Overview of case law around discrimination claims after termination of employment

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