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Admin
Avoidance
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First thoughts on the 2026 Budget
Avoiding the tax apocalypse
Requirements under IR35
Serious business
Scotland: What ten years of divergence have taught the profession
The UK tax policy laboratory
The new securities transfer tax
New for old
R&D tax relief: a bigger pot, but fewer claimants
Tilting the scales
Consultation on status reform and protections for the self-employed
Consultation carousel spins again
Reducing formal consultation – what this might mean for HMRC and tax policy
Future of tax consultation
Environmental Services Ltd – why genuine innovation does not automatically qualify as R&D
A bright idea
Naming and shaming in tax compliance
Wrong focus?
A dressing of figures: what HMRC statistics say about dispute strategy
Game-ready
Upper Tribunal decision in Knights Developments v CRC
Exploitation and alienation
HMRC’s problems with P800 calculations and its failure to apply the beneficial ordering rules
Calculation conundrum
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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
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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