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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

The pendulum swings again

Where the burden lies

We’re not sure...

Collecting tax from the wealthy

Osmond and Allen: was HMRC in time?

...

New low point

Under the disguise

Knock knock … who’s there?

Decoding R&D submissions

Enhanced powers

Correcting the balance

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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

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 for November 2026

CASES

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

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