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FEATURES
HMRC’s proposal for a statutory duty for taxpayers to correct past mistakes
Working abroad without telling head office: the UK tax fallout
Practical tips for navigating the new inheritance tax business and agricultural property relief regime
Propco/Opco VAT structuring
RECENT ARTICLES
This week's opinion: 6 August 2026
First MTD quarterly update is upon us
HMRC’s proposal for a statutory duty for taxpayers to correct past mistakes
A corrective measure?
Working abroad without telling head office: the UK tax fallout
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Practical tips for navigating the new inheritance tax business and agricultural property relief regime
Maze of reliefs
Propco/Opco VAT structuring
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Q&A: The ruling on Lifeplus Europe Limited is a reminder of the importance of reasonable requirement, power of possession, and rational connection
The ruling on
Lifeplus Europe Limited
is a reminder of the importance of reasonable requirement, power of possession, and rational connection.
This week's opinion: 30 July 2026
Principles to guide the new chancellor’s tax plans
The great tax exodus
The great tax exodus
Single and mixed supply: Story Terrace Ltd
Giving up the ghost
MyPay decision and what it means for umbrella arrangements
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LATEST ISSUE
Issue : Vol 198, Issue 5044
6 Aug 2026
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Articles
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
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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
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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
MOST POPULAR
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