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72
Debt cap
Two consultations
Keeping house
The importance of the
De Beers Consolidated Mines
case in determining corporate residence
Consortium relief found wanting
CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union
Majority of SMEs missing out on R&D benefit
There is belief that credit applies only to science, says expert
UK stands firm against EU transaction tax
Chancellor casts doubt on use of revenues
Taxing large corporates
HMRC respond to media criticism
Cross-border loss relief "not good enough"
European Commission refers UK to Court of Justice
No process
Next Distribution Ltd and others (TC2100)
Audit exemption for thousands more SMEs
Rules overhaul sparks warning about tax implications
UK tax competitiveness is most improved
Study marks improvement for business, and ranks Manchester over London
Dismay as shelf companies denied SEIS relief
CIOT criticises "bizarre and illogical" measure
Patent box overview takes to the road
Tax advisers with smaller businesses clients targeted
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
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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
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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