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HMRC powers

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Differences between HMRC and the former Customs and Excise and Inland Revenue premium icon
Key to the door
20 Apr 2026
Extra statutory concessions and withdrawal of the supply of linked goods premium icon
Losing the treats
23 Feb 2026
Challenging an HMRC assessment without proper business records premium icon
Ticking the boxes
24 Nov 2025
VAT mixed supplies and United Carpets (Franchisor) Ltd (TC9596) premium icon
Carpet madness
18 Aug 2025
Mandatory registration of tax advisers premium icon
All is not quite clear
18 Aug 2025
High Court rejects judicial review challenge of HMRC’s use of ITEPA 2003, s684(7A) premium icon
Judicial review rejected
14 Jul 2025
Is HMRC making an impact against tax fraud? premium icon
We’ve got the power
09 Jun 2025
HMRC’s powers to address dishonest conduct by advisers premium icon
Honest, truly
02 May 2025
AI and tax disputes: a new era of litigation? premium icon
A new era of litigation?
18 Nov 2024
Tackling tax evasion among small businesses premium icon
Is HMRC doing enough?
21 Oct 2024
Oversight of R&D tax credits requires a rethink premium icon
We must rethink innovation
07 Oct 2024
Is it time to review the court system for resolving tax disputes? premium icon
Justice delayed is justice denied
16 Sep 2024
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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 New queries: 6 August 2026
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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
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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
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