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HMRC powers
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19
VAT mixed supplies and United Carpets (Franchisor) Ltd (TC9596)
Carpet madness
Mandatory registration of tax advisers
All is not quite clear
High Court rejects judicial review challenge of HMRC’s use of ITEPA 2003, s684(7A)
Judicial review rejected
Is HMRC making an impact against tax fraud?
We’ve got the power
HMRC’s powers to address dishonest conduct by advisers
Honest, truly
AI and tax disputes: a new era of litigation?
A new era of litigation?
Tackling tax evasion among small businesses
Is HMRC doing enough?
Oversight of R&D tax credits requires a rethink
We must rethink innovation
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
Effect of removing taxpayers from self assessment
Unhappy returns
Proposals to build a modern, state of the art tax system
Aiming for perfection
Input tax and purchase invoice requirements
More words please
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READERS'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus