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Anniversary waltz

End of an era

Spreading the word

The Court of Appeal’s decision in CRC v Burlington Loan Management DAC.

Quarter of a century of Tolley’s Taxation Awards

Rough tax justice – hopefully not!

Reorganised chaos

If you go into the woods today

Hidden treasure?

Boehringer Ingelheim – what are the implications of the Upper Tribunal’s decision for the VAT treatment of pharma rebate schemes?

Taxpayer behaviour adapts to tax thresholds

The genie’s out

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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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