Comment & Analysis

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Hugh Gunson reviews the Supreme Court decision in SKAT on the application of the revenue rule.

HMRC should not regard agents as a threat

Not what we hoped for

Let justice decide

Time to wake up

Trust in trusts

Disallowing import VAT could damage UK plc

HMRC’s new R&D guidance hits the right note

Under pressure

Construction operations

Key points Prepare a domicile status report when dealing with excluded property trusts and the settlor is still alive. Many people will be brought back into self assessment because...

Private residence sales

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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