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Read the small print

Positive move

How big is a whole?

Wedding plans

Nimesh Shah boils down this year's Autumn Statement.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

Time for a rethink on the MTD framework

A real headache

Meeting points – 2

Beware exceptions

Living in hope

Getting in a right state…

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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

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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

DEADLINE DATES

Deadline dates for November 2026

CASES

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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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Comment & Analysis

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Deadline dates for November 2026