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Striking a balance between closing the tax gap and not overburdening small businesses premium icon
Tricky balancing act
22 Jun 2026
From paper to practicality – what does the latest MTD legislation say? premium icon
Hiding in plain sight
04 May 2026
The end of director drawings as we know them? premium icon
The end is nigh
27 Apr 2026
Differences between HMRC and the former Customs and Excise and Inland Revenue premium icon
Key to the door
20 Apr 2026
Why digitalisation could simplify tax planning in the future premium icon
Simpler planning?
30 Mar 2026
The increasing importance of the MTD penalty position premium icon
Don’t be late
12 Jan 2026
MTD: Turning preparation gaps into advisory opportunities premium icon
Eye on the prize
05 Jan 2026
First impressions of the 2025 Budget premium icon
Extraordinary chaos
01 Dec 2025
CIOT roundtable on small business and tax compliance premium icon
More carrots?
03 Nov 2025
Importance of setting software standards premium icon
Setting standards
18 Aug 2025
Making tax digital – time to get ready premium icon
Time to get ready
23 Jun 2025
Basis period rules: are we on the right path? premium icon
Are we on the right path?
02 May 2025
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READERS' FORUM premium icon
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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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This week's opinion: 6 August 2026 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
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