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

Allison Plager

Allison Plager is deputy editor of Taxation. She is an award-winning journalist on pensions.

ARTICLES

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Business as usual

New but the same

Sunny holiday

Of bills and kings

Over in a flash

Spice of life

Living in hope

Complex, uncosted and exploited

Focus on the customer

Fiddling little thing

Line by line

Regulation – the way forward?

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

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Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines

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