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The third round
MIKE TRUMAN considers both sides of the argument about the tax gap
Both barrels
'I guess the number of officers who could work out a taxpayer’s liability without access to a computer is very low'
Facts and figures
Tax deposit certificates, UK bank base rates, state retirement pensions...
Online tool helps track enquiry status
Agents and PAYE taxpayers can follow progress of HMRC activity
Insufficient evidence
MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Deadlines, October 2012
Important admin dates for the month
More evidence required
J Cox (TC2084)
HMRC 'actively target' overseas companies
Official figures refute claims of light touch, claims law firm
Reasonable result?
ALLISON PLAGER looks at a National Audit Office report on five settlements between the Revenue and large corporations
Jumping the gun
PAUL McKAY fears HMRC have changed their practice on ESC A19 before consultation is over
Something fishy
'Failure to pass judgment about avoidance does not signal acceptance'
Special reduction
White (TC2050)
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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