Source Currency: Volume 198, Issue 5044. Citation Taxation, 6 August 2026, 5 (3). This First MTD quarterly update is upon us News update Deadline dates HMRC contacting individuals about missing contributions More guidance on temporary 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 Tax cases Companies can't benefit from decision shown to be wrong Shares in company were not relevant business property Kittel test on missing trader fraud HMRC's assessments overstated liability Failure to notify HMRC of application to reinstate appeal Articles A corrective measure? The silent relocator Maze of reliefs Propco/Opco – what's in it for me? Q&A MTD update Tax tip Readers’ Forum VAT MTD for income tax Business tax Benefit in kind New queries.