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Updated to include new arrangements

2011 published

Issue 42 published

Statutory replacement finally becomes law

5% on residential property over £1m

Hansard, 10 March 2011, vol 524, no 130, col 1192W

Hansard, 9 March 2011, vol 524, no 129, col 1172W

'Anti-avoidance legislation will lead to uncertainty for employers'

Brief 16/11 covers interim application

Withdrawal date

File before 4 April

Indexation article

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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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