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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'
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Readers’ forum: Trust me, I’m in control
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Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK