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Non-statutory clearances updated
Now applies to all business taxes regardless of the age of the legislation, where there is material uncertainty
More Tax Law Rewrite consultations
Covering permanent establishments and UK representatives, and distributions
Clause 70 omission explained
Active facades already qualify under 'air cooling or heating systems'
Penalty regime revamp aims for simplicity
Cross-cutting tax legislation to 'come down hard on those who don't comply'
Finance Bill 'increases tax complexity'
ACCA calls for simplification of UK system
Private incentives
Where is the equity for private equity? ask BARBARA ALLEN and BRONWYN POWELL
Right data, wrong hands?
Is your data secure? TOM ROWBOTHAM and TONY MONGER consider issues arising from HMRC's requests for data in electronic format.
Consultation not giveaways, urges PKF
SMEs could be 'facing the financial equivalent of gridlock'
Corporate tax system 'needs overhaul'
International tax competitiveness must be restored, urges CBI report
Budget 'bound to be tough for Darling'
But will it encourage stability and fairness, asks AACA tax boss
New interest rates for CT payments
In respect of accounting periods ending on or after 1 July 1999
Final consultation for first CT rewrite
Ends 23 May 2008
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Readers’ forum: Do we have confirmation?
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