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International
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Readers’ forum: Is there UK VAT on commission for arranging an art deal?
French VAT
Readers’ forum: How should expats access their online tax records?
Not so modern system
Readers’ forum: Mitigating capital gains tax liability of late client
Dual citizen client
Readers’ forum: Taxation of UK trading profits while resident abroad
Viva México
Guidance on research and development – overseas
Good guidance – as far as it goes: Part 1
Readers’ forum: Will foreign residents’ salary qualify for UK pension?
Spanish resident
Readers’ forum: Non-resident principal private residence relief claim
Buy-to-let sale
Readers’ forum: Unclear residency tests
Statutory residence test
Cryptoasset regulation developments
Patchwork of regulation?
Readers’ forum: Taxation of dividend in specie
Australian petroleum company
Readers’ forum: Will pension relief be available to Spanish resident?
Spanish connection
Readers’ forum: Translation of foreign currency transactions
Exchange rates
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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
MOST POPULAR
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