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Andrew Thurston

Andrew Thurston is customs duty senior manager at MHA. He can be contacted by email: Andrew.Thurston@mha.co.uk.

ARTICLES

Abolition of customs duty relief for low-value consignments.

Andrew Thurston discusses how the hospitality sector would have liked more relief on alcohol duty in the Spring Budget.

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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

Third slide

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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