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VAT and TOMS: Court of Appeal’s decision in Bolt Services UK Limited premium icon
Backwards step?
13 Jul 2026
Single or multiple supplies in VAT: Recent developments premium icon
Singles or multiples?
06 Jul 2026
A personal retrospective of Ray McCann’s career premium icon
A lifetime of flexibility
29 Jun 2026
Supreme Court decision in CRC v Ørsted West of Duddon Sands and others premium icon
Calming the storm or turbulance ahead?
20 Apr 2026
Analysis of Ray McCann’s loan charge review premium icon
New dawn?
08 Dec 2025
Guide to missing trader fraud and the Kittel principle premium icon
Acquittal under Kittel
06 Oct 2025
Elborne - a tale of an inheritance tax home loan trust premium icon
The loan arrangers: part two
08 Sep 2025
Court of Appeal decision in Marlborough DP Ltd premium icon
Clever disguise
04 Aug 2025
PD & MJ Ltd v CRC: more on punditry services premium icon
More on punditry services
31 Mar 2025
Salaried member rules – where did it start and where are we now premium icon
Where are we now?
17 Mar 2025
Care with client/adviser communications premium icon
Caution in correspondence!
07 Feb 2023
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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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NEWS premium icon
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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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CASES premium icon
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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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