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Readers’ forum: Wise after the event
Corporation tax
Readers’ forum: Unusual company structure
Corporate tax
Readers’ forum: Last orders, please
VAT
Readers’ forum: Overseas fundraiser
Charitable donations
Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes?
VAT
Upper Tribunal decision in Knights Developments v CRC
Exploitation and alienation
AI trading agents: how they operate and who is taxed on their activity
No human touch
Readers’ forum: Changing places
Administration
Readers’ forum: Debit and credit
Corporation tax
Readers’ forum: Is it a wind-up?
Seed enterprise investment scheme
Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
VAT
Readers’ forum: A bonus issue
Corporation tax
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READERS'
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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
New queries: 5 November 2026
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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
MOST POPULAR
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