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Sumanan Poopalasingham (TC226)

John Grosvenor (TC227)

Issue 15 published

Prior Roofing Ltd (TC246)

Legislation brought forward in Finance Bill 2010

Revenue's figure is 8% of total liability

DTA signed

Forms without NI number and UTR will be returned

HMRC remind of need for reasonable excuse and UTR

Guernsey and Jersey

More on 64-8s; VAT online; post-transaction valuation checks

The trust and openness called for by Dave Hartnett in his Hardman lecture has to work both ways, says MIKE TRUMAN

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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

Third slide

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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