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Issue : Vol 191, Issue 4893

Issue : Vol 191, Issue 4893

20 Jun 2023
IN THIS ISSUE
HMRC nudges people named in Pandora Papers premium icon
UK residents mentioned in the 2021 Pandora Papers are being given the chance to correct their tax affairs.HMRC is writing to individuals named in the files of 14 offshore financial service providers...
14 June 2023
Tax authority was not on a fishing expedition premium icon
Foreign National (TC8835)

16 June 2023
Documents had been deliberately manipulated premium icon
Top-Notch Accountants Limited (TC8833)

16 June 2023
Reasonable excuse for non-payment during judicial review proceedings premium icon
W Archer v CRC, Court of Appeal, 7 June 2023...
16 June 2023
Nature of payment to government agency premium icon
Swiss Centre Ltd (TC8825)

15 June 2023
Input tax claims were deliberately overstated premium icon
Coonley Trading Ltd (TC8828)

14 June 2023
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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
DEADLINE DATES
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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