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Think-pieces for the next seven days

What pension-holders aged 55 and over should do ahead of 5 April

The changing rules for community amateur sports clubs

J Dhariwal (TC4254)

Revenue addresses evasion controversy

A Kolek (TC4253)

W Pendle (TC4240)

M Allan v CRC, Upper Tribunal (Tax and Chancery Chamber)

Admin to share with colleagues

Good times are not ahead, warns the Institute for Fiscal Studies

Audit office praises department’s approach to recommendations

Thoughts for the week

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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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