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New HMRC brief.

CIOT outlines potential problems.

Valuations principles in connection with inherent and free goodwill following the FA 2015 changes.

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Protocol changes for HMRC online.

HMRC guidance for tax agents and advisers.

The latest from LITRG.

Report on joint HMRC/agent workshop, hosted by Taxation, which examined a fictional tax intervention.

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A Jubb (TC4760)

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S Finch (TC4734)

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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

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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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