Comment & Analysis

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

Systems must consider the role of agents

Left in the dark?

Streamlining shares

A racing certainty

Blast from the past

Fitting legal interpretation into the tax gap

Up the garden path?

Focus on eligibility

Out of the ordinary

Construction expenses

Don't be alarmed

HMRC prioritiesI refer to Andrew Hubbard’s interview with Joanna Rowland (Taxation, 16 May 2019, page 18). Her comments show a complete misunderstanding of the time that it...

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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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Comment & Analysis

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Deadline dates for November 2026