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HMRC investigations
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3
How evolving CJRS rules led to significant overclaims
Time to come forward
Challenging poor standards of advice in the research and development sector
Lifting the lid on R&D
Reforming the alternative dispute resolution and statutory review processes
Let’s get better
Staying on the right side of HMRC when online trading
On the straight and narrow
CRS: you can run but you can’t hide
You can run but you can’t hide
How data drives HMRC’s tax investigation campaigns
Risky business
Thoughts from CIOT on raising standards in the tax advice market
Who will keep watch?
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Under the disguise
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
180 degree turn: Northumbria Healthcare NHS Foundation Trust
180 degree turn
HMRC’s increased tax investigation activity
Knock knock … who’s there?
Autumn statement 2023: IR35 off-set rule
Correcting the balance
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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