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naming and shaming

But first taxpayers not expected to be exposed until 2011

HMRC: addresses will not be published, if possible

PADDY HARTY relates the Irish experience of publicising the names of tax defaulters

But institute insists new HMRC power must not be abused

Department aiming to recoup £2.4bn

RICHARD CURTIS and ALLISON PLAGER offer arguments for and against publishing the names of defaulting taxpayers

Penalised tax defaulters' details will appear online

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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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