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HMRC
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7
Moving the goalposts … again
Moving the goalposts again
Collins Construction Ltd: Contracted out and subsidised R&D – take two
Take two
State of tax administration: Rising tax debts, falling customer services and misfiring compliance
The state of tax administration
Importance of providing the right evidence
All important evidence
What does the Emile Heskey case teach costs lawyers about battles with HMRC?
An important lesson
Spectrum Community Health CIC – single or multiple supply?
Single or multiple?
Surge in enquiries on furnished holiday letting income
Level foundations
(Sub)contracted R&D: Is HMRC getting it right?
Getting it right
HMRC resources used to fight HICBC penalties
Hammer to crack a nut?
Webster v HMRC: Isn’t it ironic?
Isn’t it ironic?
Dealing with a tax dispute and cost orders
Tax disputes
PAC report on HMRC performance: Not good enough
Not good enough
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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
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NEWS
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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
DEADLINE DATES
Deadline dates for September 2026
CASES
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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: 6 August 2026
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