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Fraud
Time to revisit the definition of deliberate behaviour
Honestly deliberate
Guide to missing trader fraud and the Kittel principle
Acquittal under Kittel
Tax fraud and the enablers
Enablers in sight
What happens in an HMRC criminal investigation?
Under criminal investigation?
PAC report on HMRC performance: Not good enough
Not good enough
Proceeds of Crime Act 2002: HMRC’s view
Proceeds of Crime Act: 21 years later
Meeting Points
WILL HEARD BA, tax investigations consultant, reports on the Central Law Training conference Tax Fraud in 2001
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NEWS
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Firms scale back R&D relief claims as a result of reforms
Focus on the community amateur sports clubs scheme
Scottish building safety levy consultation
New surcharge will be complex and confusing
Normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
Focus on the community amateur sports clubs scheme
Scottish building safety levy consultation
New surcharge will be complex and confusing