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HMRC
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7
Moving the goalposts … again
Moving the goalposts again
Collins Construction Ltd: Contracted out and subsidised R&D – take two
Take two
State of tax administration: Rising tax debts, falling customer services and misfiring compliance
The state of tax administration
Importance of providing the right evidence
All important evidence
What does the Emile Heskey case teach costs lawyers about battles with HMRC?
An important lesson
Spectrum Community Health CIC – single or multiple supply?
Single or multiple?
Surge in enquiries on furnished holiday letting income
Level foundations
(Sub)contracted R&D: Is HMRC getting it right?
Getting it right
HMRC resources used to fight HICBC penalties
Hammer to crack a nut?
Webster v HMRC: Isn’t it ironic?
Isn’t it ironic?
Dealing with a tax dispute and cost orders
Tax disputes
PAC report on HMRC performance: Not good enough
Not good enough
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures