Since 1927 the leading authority on tax law, practice and administration

Alex Millar

Alex Millar is employed as a VAT writer at Tolley, having previously worked in practice for 24 years.

ARTICLES

Missing the target

Recovery in mind

Present and correct

Ensuring a good deal

Property school

Home truths

New rules aimed at digital businesses will lead to needless complication

By Martin Kaney; £49.95

ALEX MILLAR considers the benefits of P11D dispensations and PAYE settlement agreements

ALEX MILLAR looks at HMRC policy on the VAT treatment of benefits provided via salary sacrifice arrangements

Reviewed by ALEX MILLAR, Henton & Co.

Show

12

Results

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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