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Nature of borrowing
W Green (TC1502)
All in proportion
Mark Kelly (TC1439)
Final warning for tax-evading medical pros
HMRC letters threaten doctors and dentists who don't come forward
Treasury papers aim to ease personal taxes
Plans to give individuals more access to payment details
Digitally transparent
HMRC have issued two consultations aimed at making tax simpler and easier to understand. MIKE TRUMAN is not convinced
Tax-22
When is an assessment not an assessment and must tax be unpaid to be payable? RICHARD CURTIS considers the Robert E Clark case
Increasing limit for coding underpayments to £3,000
Current £2,000 figure remains in place for 2010/11 SA return
Receipts required
G C Catana (TC1482)
Audit office praises take-up of online filing
But HMRC need better understanding of costs to taxpayers
Revenue chief Dame Lesley steps down
Ill health forces end to 40-year career
Not fair
It's about time late-filing penalties notices were issued sooner, says ALLISON PLAGER
Getting a ruling
DONALD DRYSDALE explains how advisers can obtain a non-statutory decision from HMRC
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Readers’ forum: Where is the trade carried on?
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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