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72
Readers’ forum: Double trouble
Inheritance tax
Readers’ forum: A neat solution or too good to be true?
Benefit in kind
Personal liability notices – a growing risk
It’s personal
Connected company rules and employment tax issues
Connectivity issues
Readers’ forum: Is work being done for US or UK company?
Place of supply
Readers’ forum: Too good to be true?
National Insurance
Currell and Marlborough - a tale of two remuneration trusts
The loan arrangers: part one
Readers’ forum: Eligibility for substantial shareholding exemption
Group sale
Readers’ forum: Input tax on tickets of overseas parent company staff
Exhibition tickets
Court of Appeal decision in Marlborough DP Ltd
Clever disguise
Business property relief and its application to corporate groups
Group of death!
Holding an owner-managed business shareholding through a personal company
Wood for the trees
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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