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The secret taxpayer

No more P11Ds

Simplicity with strings

Basics of group relief: Part 2

Mi casa es tu casa

Spice of life

How is HMRC going to trace the holders of £50m of unallocated certificates of tax deposit, asks Noel Mooney.

Reliability of future MTD systems is essential

Vive la différence!

Basics of group relief: Part 1

Light in the tunnel

Decoding R&D submissions

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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

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

Third slide

Deadline dates for November 2026

CASES

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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This week's opinion: 12 November 2026 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

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