HMRC investigations

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Lifting the lid on R&D

Let’s get better

On the straight and narrow

You can run but you can’t hide

Risky business

Who will keep watch?

Under the disguise

Collective knowledge

180 degree turn

Knock knock … who’s there?

Correcting the balance

Key points Prepare a domicile status report when dealing with excluded property trusts and the settlor is still alive. Many people will be brought back into self assessment because...

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NEWS

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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

DEADLINE DATES

Deadline dates for January 2026

CASES

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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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HMRC investigations

Deadline dates for January 2026