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IR20

Care should be taken when relying on HMRC’s published guidance, warns JONATHAN LEVY

R (on the application of Davies and another) v CRC; R (on the application of Gaines-Cooper) v CRC, Supreme Court

Law experts warn tax exiles of pursuit by HMRC

PETER VAINES on IR20 and the Gaines-Cooper case, in which he advised the taxpayer

Extended coverage of the Gaines-Cooper hearing in the Supreme Court

CAMILLA WALLACE reviews the practical ramifications with regards to the UK’s residency rules of IR20’s replacement by HMRC6

Replaced by HMRC6

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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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