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Level foundations

Heavy burden

Liam McKay discusses the Upper Tribunal decision in HMRC v Sehgal.

Impact of social media on the tax profession

What is and what has been

Who will keep watch?

Muddled thinking

CIS changes: golden opportunity missed

Non-doms no more?

Robert Salter discusses the Conservative Party’s proposed higher tax allowance for pensioners.

General election and tax – interesting times ahead

Force of law

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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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