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Memories of tax legend Ralph Ray from former Taxation editor Malcolm Gunn and Ralph’s son Paul Ray.

Modernising and standardising company tax returns

Co-creation is the way forward

Keeping it simple?

A NEET solution

Changing the goalposts

Get ready for e-invoicing

Follow the rules

Multi-factor authentication is coming to agent accounts.

Suspected £153m TikTok tax scam

Deploy with care

Sharing possession

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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

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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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