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VAT
HMRC’s call-handling still poor, says auditor
Callers incurred £33m of charges while on hold in 2011/12
Cap on income tax reliefs set for legislation
Restricting offset of losses could suppress entrepreneurship, says CIOT
Holders of Swiss accounts given final warning
Failure to disclose could lead to 150% penalty
New Year-straddlers offered AIA rise details
Transitional rules for chargeable periods that overlap 1 January
Revenue takes on dishonest tax agents
New powers will take effect in April
HMRC take approach to expatriate RTI delays
Commonsense view of reasonable excuse claims
GAAR launch delayed until next summer
Change to reasonableness test "promises focus on genuine abuse"
Register early for SA online
Process can take up to seven weeks
In brief, issue 4383
Email pilot; VAT Notes No 4; GAAR; Investment bonds; Editorial board
DOTAS numbers withdrawn
Effective from 21 November
Better data quality vital for move to real-time
80% of problems caused by bad info, warn HMRC
Minor change to company car fuel rates
New amounts effective from 1 December 2012
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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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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