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Business record checks put under review
HMRC recognise 'considerable concern to tax profession'
Extra-care accommodation can be zero rated
Must be designed as a dwelling
LDF made simpler by memorandum upgrade
Intermediaries' notification deadline extended
ESC C16 enters legislation with £25K cap
Dissolutions: limit set on shareholders’ distributions
HMRC aim to eliminate PAYE data problems
Help offered to 1,000-plus firms with most quality issues
In brief, issue 4335
NI holiday; Agent update; Rural fuel duty; R&D relief
Faster payments accepted
From 16 December 2011
Advice on delay to 2011/12 payslip booklets
Effect on employers depends on associated accounts office
US goes easy on late-filing overseas citizens
No penalties if there is ‘reasonable cause’, pledges IRS
Failure looms for high street accountants
Warning of more misery as insolvencies grow by a third
ATT president makes case for regulation
New man McKinnon marks 'pivotal point in history of the profession'
CAAT turnaround times
Online agent authorisation deadline is 16 Jan
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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