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Making tax digital – it will go ahead, says minister

Illuminating returns

Osmond and Allen: was HMRC in time?

Meticulous forward planning

A very significant decision

Digital landscape

León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.

Looking back over ten years

It’s a private matter

Genuine kudos

Barclays: VAT grouping revisited

What is the future for employee car ownership schemes?

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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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