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39
Pensions review
Revenue seeking volunteers
Interim rules
Draft technical guidance
Pension tax charge dropped for under 55s
No unauthorised payments penalty on transfer of provider
Prudence becomes progressive
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
Rules for pilots
JOHN WOOLLEY considers the complications caused by the impact of new perpetuity rules on pension by-pass trusts
Higher rate relief on contributions
Draft technical guidance explains key elements of legislation
Pensions
Newsletter covers impact of age changes
ISA Bulletin
Revenue questions 'kick-out' clause
Pension potholes
Whatever happened to pension simplification? MIKE TRUMAN looks at the bumpy road to retirement following the latest changes
Pension relief plans 'virtually unworkable'
CIOT calls for further consultation on new restrictions
Online returns tweaked
Up to 998 amendments allowed
Protection extended in some cases
Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
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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