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Unlawful deductions

VAT landscape for private schools

Osmond and Allen: the other issues

An increasingly complex landscape

Mentors – an invaluable influence for many

Adam Cutler and Aarti Vekaria discuss the VAT treatment of cladding remediation.

Sharp exchange needs toning down

Steps for success

Statesmen’s set-ups

Heavy responsibilities

Moving the goalposts again

Paul Smith discusses business premises renovation allowances and what we should expect next.

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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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