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Partnership taxation deserves a firm and clear statutory basis

Reasoning that works before tax tribunals

Tasks to consider this week

F Elazoua (TC3215)

CRC v Mitesh Dhanak, Upper Tribunal (Tax and Chancery Chamber)

Peebles Baptist Church (TC3204)

One adviser’s tale of helping a wayward driving instructor with outstanding liabilities

Summary of the latest matters raised under Working Together

Dates for your diary

This week’s admin

CRC v McCarthy & Stone (Developments) Ltd and another, Upper Tribunal (Tax and Chancery Chamber)

Key jobs for you and your colleagues

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READERS' FORUM premium icon

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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