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Giving up the ghost

Mutuality matters

Pulling in the same direction

Looking up?

A practical guide to the stamp duty land tax surcharge when foreign entities are involved.

Simple framework has become clunky

Feeling the squeeze

Barclays: Testing the limits

The wrong end of the glass

The FIG factor

The opportunist farm

Mileage rate rise is a boost for workers, but a tough choice for employers.

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

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Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines

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