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Law trumps all

Bezhan Salehy consider the effect of the tax proposals put forward by the different political parties.

Should different income be taxed at different rates?

Careless conduct and professional advice

Door is ajar

Bienvenue: France’s inpatriates regime

Detective work

Michael Hunt discusses Upham and others v HSBC on film partnership claims.

Impact of artificial intelligence on tax

Hotel La Tour Ltd: Ghost Busting?

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Risky business

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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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