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Collecting tax from the wealthy

Blowing the whistle

Don’t do it yourself

On my desk this week

Claims in the spotlight

Finances to firewalls

Don’t be so negative

Send the advisers to jail!

F Swain, H Swain, Clarisa Ltd (TC3896)

Ex-Vantis boss engineered gift aid scam

Law firm warns of legal uncertainty posed by 60-day deadline

Proposed contract would include agreement of no criminal inquiry

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READERS' FORUM premium icon

Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

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Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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