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penalties

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HMRC’s new enforcement powers premium icon
Feeling the squeeze
20 Jul 2026
Schrödinger’s taxpayer: HMRC’s uncertain tax treatment regime defies logic premium icon
Schrödinger’s taxpayer
29 Jun 2026
The loan charge settlement opportunity – what does it mean for those impacted? premium icon
Opportunity knocks
22 Jun 2026
Lessons from First-tier Tribunal decision in cross-border CGT case premium icon
Good intentions
01 Jun 2026
What CRC v Harte tells us about discovery assessments premium icon
Not every error in a return is deliberate
23 May 2026
HMRC’s money laundering penalties premium icon
Coming clean
04 May 2026
Time to revisit the definition of deliberate behaviour premium icon
Honestly deliberate
04 May 2026
Final coverage of the Finance (No 2) Bill debates premium icon
The final countdown
23 Mar 2026
Analysis of the Upper Tribunal decision in Delphi Derivatives (in liquidation) premium icon
Penalties cancelled
23 Feb 2026
Where the burden lies: penalty appeals after Sintra Global premium icon
Where the burden lies
02 Feb 2026
The increasing importance of the MTD penalty position premium icon
Don’t be late
12 Jan 2026
Personal liability notices – a growing risk premium icon
It’s personal
06 Oct 2025
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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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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
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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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