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72
Readers’ forum: When is a sacrifice not a sacrifice?
NIC
Readers’ forum: More on long-service awards
Longstanding employee
Readers’ forum: Corporate restructure riddle
Loan write-off
Readers' forum: Alphabet shares and rights attached to them
Alphabet shares
Readers’ forum: Personal or business?
Travel compensation
Readers’ forum: Have we made partial exemption errors?
De minimis rules
Readers’ forum: Foreign employer
NIC
Readers’ forum: Should we cancel group registration retrospectively?
Group registration
Readers forum: Too good to be true
Shares buy-back
Readers’ forum: Is capital treatment available?
Five-year ownership test
Readers’ forum: Confusion with reverse charge and end user issues
Construction industry
Readers’ forum: Director/shareholder withdrawals and VAT issues
VAT
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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