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Burden of proof lays with HMRC
The Source Partnership (TC2137)
Muddled cheques
M Patterson (TC2138)
Robbed twice
A newsagent has been questioned by HMRC over a low VAT liability for a quarter. This was because of a robbery in which the till and cash was stolen
ESC A19
"Advisers across the country are deeply concerned about HMRC’s proposals"
Employer helpbook amended
Further Guide to PAYE and NICs CWG2 (2012)
Plant update for Business Leasing Manual
New chapter to bring together guidance on anti-avoidance rules
London's lawyers to be paid evasion visits
Call for general disclosure initiative as HMRC launch more taskforces
Complex scheme fails
Barnes v CRC, Upper Tribunal (Tax and Chancery Chamber)
UK and US sign accord to combat evasion
Reciprocal contract follows multinational FACTA announcement
Lost rights
McNulty v CRC, Upper Tribunal (Tax and Chancery Chamber)
Defer RTI penalty regime, taxman told
Pro body calls for 12-month time-out and universal credit revamp
High net worth unit exceeds own expectations
Wealthy taxpayers have paid up £500m since 2009
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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
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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
DEADLINE DATES
Deadline dates for November 2026
CASES
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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