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UK tax system

The wrong end of the glass

Zakat, trusts and UK tax

Simpler planning?

Untangling mismatches

Shining a light on tax administration

Setting standards

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Readers’ forum: De minimis ‘annual test’ and a partly exempt business Readers’ forum: To opt or not to opt Readers’ forum: Changing places Readers’ forum: So long, and thanks for all the fish New queries: 8 October 2026

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NEWS

Research and development tax credits statistics Administrative Burdens Advisory Board report 2025-26 Guidance on prohibition of promotion of tax avoidance Government proposals to raise interest on lawyers’ client accounts scheme Undeclared medical earnings

Third slide

Deadline dates for November 2026

CASES

UK domicile status confirmed by tribunal Development work did not qualify for R&D relief PAYE notice of requirement was reasonable Were HMRC’s turnover assumptions correct? Late filing penalties discharged

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UK domicile status confirmed by tribunal Development work did not qualify for R&D relief PAYE notice of requirement was reasonable Were HMRC’s turnover assumptions correct? Late filing penalties discharged

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