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

Rob Durrant-Walker

Rob Durrant-Walker is a fellow of the CIOT. His new business, Clova Tax, launched in October and Rob can be contacted at rob@clovatax.co.uk. Rob is also a contributor to Tolley publications and is the editor of the 2026 Tolley’s Tax Planning for Owner Managed Businesses.

ARTICLES

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All in a name

Chaos theory

Don’t go too far

Avoiding avoidance

A new scene

Fitting it all together

The holding company that goes wrong

A good deal

Property school

Fixing it

Home truths

ATED? Me? You’re kidding!

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READERS' FORUM premium icon

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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