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HMRC powers
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19
Differences between HMRC and the former Customs and Excise and Inland Revenue
Key to the door
Extra statutory concessions and withdrawal of the supply of linked goods
Losing the treats
Challenging an HMRC assessment without proper business records
Ticking the boxes
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
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years