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Economic crime and money laundering: duties of finance professionals
Guarding against injury
Readers’ forum: Travel expense conundrum
Business mileage
Readers’ forum: When is a cessation not a cessation?
Overlap relief
Tax considerations for e-sports players
Tax considerations for e-sports players
Effect of the rise in corporation tax on companies’ use of intellectual property
Fuelling demand
Inheritance tax reliefs: lessons from history
What’s it worth?
Proceeds of Crime Act 2002: the accountant’s view
Time for a rethink
Analysis of the Gary Lineker and Eamonn Holmes appeals
No end in sight
Providing services abroad: who owes VAT?
Exception to the VAT rule
Readers’ forum: Should owner surrender losses to the subsidiary
Property sale to subsidiary
Readers’ forum: Should members’ clubs be registered with the trust registration service
Trust registration
Lai’s Limited v HMRC
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines