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Land & property
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Gifting family wealth and protection from claims on divorce
All’s fair in love and war
Readers’ forum: An unexpected situation
Pre-owned asset tax
Readers’ forum: Professional obligations
Stamp duty land tax
India-sourced income in UK tax returns: What doesn’t line up?
Untangling mismatches
Maile v Maile – avoiding farming disputes
Lessons in avoiding farming disputes
Readers’ forum: Happy ever after …
Inheritance tax
The SDLT implications of the First-tier Tribunal’s judgment in Raj Sehgal Varsha Sehgal v HMRC
Unleashing the floodgates?
Readers’ forum: Dutch rental income and UK tax
International tax
An introduction to the pre-owned assets tax regime
Almost new; in very good condition
Minority discounts for private property investment company shares
Minority report
Readers’ forum: New property project: should a separate company be used?
VAT
First-tier Tribunal accepts argument that buyer was entitled to pay mixed use stamp duty land tax on £7.9m country estate
A very big house in the country
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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
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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