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Ordinary residence 'threat' in new rules
Proposed test includes accommodation catch, claims tax partner
Revenue tests switch to email comms
Taxpayers presented with alternative channel
Companies House postpones mandatory online filing
Moratorium on new regulation for small firms ends 2014
In brief, issue 4315
Italian VAT; Excepted estates; PAYE receipts
Cold-callers offer to educate new firms
Pilot scheme has HMRC offering tax advice by phone
Tax bosses' style is disturbing, say MPs
Report highlights serious dissatisfaction within and without Revenue
Second stage for OTS business review
Small firms project focuses on disincorporation and simpler income tax
HMRC employee survey faces boycott
Fears that results could influence office closure plans
Output tax is due on workers' benefits
HMRC explanation follows Astra Zeneca judgment
No tax impact on Equitable Life payouts
RCB explains consequences of payment scheme
Late SA statements will be sent
Reports of shortage of paper not denied
SI change to allow anonymous trading
Rule covers manufactured overseas dividend paid via central counterparty
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READERS'
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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