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Rattling the cage
HMRC skeleton arguments are a valuable resource and should be available to the public. JAMES KESSLER QC explains why
Not late
Michael McGillen t/a McGillen Building Services (TC1333)
Tutors invited to reveal their full earnings
HMRC launch tax catch-up plan
Last minute will not do
TAH Management Services Ltd (TC1384)
Real-time PAYE launch set for April 2013
Submissions accepted through existing online channels
Complex planning fails
Explainaway Ltd and others (TC1267)
Lack of trust
MIKE TRUMAN reports on a roundtable discussion about relationships with HMRC, sponsored by Professional Fee Protection
On a wire
RICHARD CURTIS covers the latest meeting of the Tolley Tax Practitioners’ Group
Business records checks scheme expanded
Doubts raised about meaning of 'adequate' paperwork
Disguise revealed
VAL HENNELLY explains HMRC's approach to various aspects of the new disguised remuneration rules
New rules block avoidance via MODs
Wider review will follow Budget 2012
Record-keeping unreliable
St Peter’s Travel Ltd; St Peter’s Executive Travel Ltd (TC1275)
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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