Issue: Vol 161, Issue 4151

27 Mar 2008

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Harding v CRC, Chancery Division, 30 January 2008

Reviewed by SIMON SWEETMAN

Reviewed by ANDREW GOTCH BA, MA, CTA (Fellow), principal of TaxFellowship, Chartered Tax Advisers, and a senior consultant to IRIS Professional Tax Practice (ptpgroup.co.uk)

TaxAid conference: The Taxman Cometh, 9 February 2008. Reported by REBECCA CAVE, director of Taxwriter Ltd

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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

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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

Deadline dates for September 2026

CASES

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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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Issue: Vol 161, Issue 4151

Deadline dates for September 2026