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Working group will look at CT reform
Controlled foreign companies also scrutinised
Prudence becomes progressive
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
Corporate calculation
A non-resident corporate body is based in the EU, but uses its agent’s UK address for tax purposes in this country. It pays income tax on its rental income, but is there a liability on the sale of the property?
Agent code requests
Must be made in writing
Extra-statutory concession B46 to vanish
Withdrawal due to changes in causes of late filing
Discriminatory tax treatment
FCE Bank plc (TC445)
CGT rises will ruin economy, claims CBI
Chancellor urged to control deficit via controlled spending
No more paper with company notices
Taxman ceases to issue blank CT600 forms
Co-ordinators appointed to large firms
New HMRC role to extend relationships with businesses
XBRL tags
Updated info
Free software exhibition
Showcase of products to support returns filed using new iXBRL standard
Liquidating the assets
A practical look at liquidation demergers
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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
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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
DEADLINE DATES
Deadline dates for November 2026
CASES
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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