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Policy
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8
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
Hasta la vista taxpayers: Chiles IR35 case
Hasta la vista, taxpayers
Tax gap – who’s the target
Who’s the target?
Annual review of the tax profession
What is and what has been
Thoughts from CIOT on raising standards in the tax advice market
Who will keep watch?
Raising standards in the tax advisory market
Muddled thinking
Impact of tertiary VAT legislation
Force of law
Symbiotic dance of tax policy and technology
Navigating the nexus
HMRC VAT helplines - different approach needed
Changing platforms
ARC report – making HMRC a world class tax authority
Towards a world class tax authority
Readers’ forum: Should client claim substantial shareholdings exemption?
Isolating risk
Merging research and development schemes
How can two become one?
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READERS'
FORUM
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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
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
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
MOST POPULAR
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