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Deregistration dilemma: VAT accounting on final return One of our clients deregistered from VAT on 31 March 2026 because he closed his sole trader consultancy business to take...

VAT

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Do we have confirmation? I have been re-reading John Woolley’s article about unused pension funds being brought into the chargeable estate for IHT (Taxation, 27 November...

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Readers’ forum: Repair work carried out on goods for overseas landlord Readers’ forum: Unusual company structure Readers’ forum: Last orders, please Readers’ forum: Overseas fundraiser New queries: 29 October 2026

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NEWS

Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate Reporting in real time over Christmas

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Deadline dates for November 2026

CASES

No loss relief on loan to trading company Compensation payments are not deductible Tomlin order has no bearing on taxable income Refund after supplier went into administration Reliance on internal advisers was not reasonable care

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This week's opinion: 29 October 2026 Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate

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