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HMRC powers

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Penalties and powers: Has HMRC become too powerful? premium icon
Penalties and powers
21 Sep 2026
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
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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NEWS premium icon
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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