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VAT
Business faces raft of tax changes
AIA up tenfold for plant and machinery
HMRC prepare to scrutinise Manx accounts
UK and Isle of Man in enhanced data-sharing accord
Misselling reviews lose VAT exemption
EU rulings on insurance-related services supersede UK, agree HMRC
CTA changes put end to avoidance schemes
Bank levy and patent royalties also targeted
Pensions dismay as allowances are cut
Lifetime limit for tax relief down to £1.25m from 2014/15
Plans to police off-payroll bosses dropped
Taxman’s IR35 approach is sufficient, says government
Osborne to address employee-owner worries
Treasury will look at reducing income tax and NI liabilities
Polytunnels qualify as plant if not fixed
HMRC concedes point to farmers' union
Overseas shares governed by legal form
Move follows Court of Appeal judgment in First Nationwide
In brief, issue 4382
Bank levy; Gift aid; Patent box; New helpsheets; Volunteer advisers
Share capital reduction
HMRC guidance
Analysis of EU powers turns eye to taxation
Call for evidence in balance of competences review
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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?
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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