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Tom Brufatto discusses carbon border tax – a step towards net zero.

HMRC customer service – it can’t go on like this

Who needs lawyers anyway?

Contract terms

You do not qualify

Spot the difference

Global gamble

Sarah Gabbai and Philip Corser discusses the disapplication of stamp taxes on issues and certain transfers to depositaries and clearance services.

Finally, film tax relief seems to be working

Buying UK property under Sharia law

Thy will be done

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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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