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Propco/Opco – what’s in it for me?

Malign interpretation

Magic beans: The Grimm fairy tale

Unleashing the floodgates?

A tale of two approaches

A very big house in the country

High wire act

Unwitting discrimination?

Is our house a home?

Stamp tax: new and improved

That’ll be SDLT twice please!

Out with the old...

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READERS' FORUM premium icon

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

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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Deadline dates for September 2026

CASES

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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