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Sharron West

Sharron West is director of tax at TaxAid, a national charity giving free, independent, expert tax advice to people on low incomes. In 2025-26, its staff and 290 volunteer tax professionals helped 20,707 people. She can be contacted by email: sharron@taxaid.org.uk or tel: 020 3747 9014. To volunteer, support or refer, visit taxaid.org.uk. TaxAid won the Tolley’s award for outstanding contribution to taxation in 2025-26 by a not-for-profit organisation.

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For better or for worse?

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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

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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

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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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