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Investigations

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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
Misleading information from HMRC premium icon
Shocking
18 Sep 2023
Loans and the unallowable purpose rule premium icon
Expansive approach
18 Sep 2023
Umbrella companies are only part of the IR35 problem premium icon
Only part of the problem
11 Sep 2023
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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