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VAT deduction on assets of businesses pre-registration.

Survey supports the principles underlying approach.

Latest coverage includes auto-enrolment, agent services and self assessment.

AAT disputes level for businesses and landlords.

Hardman lecture; COP8; ISAs; Non-business VAT; Pensions

Jim Harra's speech at the Hardman Lecture, November 2016

Digital exclusion is a risk if the government presses ahead with its proposed mandatory digital tax compliance for businesses, according to research from the Institute of Chartered Accountants in England and Wales.

Ahead of the consultation deadline for Making Tax Digital (MTD), the institute has compared the success and failure of global attempts to digitalise tax in Digitalisation of Tax, International Perspectives.

Draft legislation published for comment

Receipts hit a five-year high after 25% rise in 2014-15

Treasury Committee chair urges caution on HMRC's digital plans

Fears over requirement for consumer protections.

Survey reveals scepticism among AAT members.

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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

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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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