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Income Tax
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187
Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd
Rough tax justice – finally?
Readers’ forum: Should my client be in self assessment?
Confusing guidance
Readers’ forum: Tax treatment of incentive upfront payment
Loan or salary?
Readers’ forum: What is the basis of the legal obligation to disclose errors?
Disclosure of errors
Effect of removing taxpayers from self assessment
Unhappy returns
Open letter to the chancellor of the exchequer Rachel Reeves
Making tax digital – time to stop
Readers’ forum: Will free yoga lessons incur tax and National Insurance liabilities?
Work and relaxation
Readers’ forum: How will proceeds of company sale be taxed?
Selling IFA company
Readers’ forum: Can relief be obtained through self assessment?
Self-employed client
Readers’ forum: Tax implications of an author’s income and expenses
A bookish enterprise
Reflections on demergers
Reflections on demergers
Paul Brown v CIR: discussing collective knowledge
Collective knowledge
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READERS'
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines