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Legislation would have caused significant uncertainty

Warning as number of restriction orders increases

Procedures to avoid a taxpayer paying too much

Procurement; Culture and VAT; CASCs; Childcare; Intelligent forms

Form CG34 should not be used

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P35 penalties and reconciliations among subjects

HMRC will provide where there is 'genuine need'

Consultation closes on 23 September

Amounts can be used for VAT purposes

Taxing the rewards for work carried out for a UK-based employer

Range of topics updated

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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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