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Downton revisited

Come clean on crypto

Have your cake and eat it

Donate an hour’s pay

Jonathan Schwarz discusses the opinion of Advocate General in European Commission v Apple and Ireland.

Respect shown for the late Alistair Darling

Correcting the balance

Two become one

Patchwork of regulation?

Looking back

Nicholas Hyett discusses the extension of the VCT and EIS regimes.

No rabbits from the chancellor’s hat

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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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