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Careless behavioural penalties

Taxpayer protection

Who gets the house?

Time for a fresh start?

Enterprise management incentive scheme receives state aid approval from the European Commission

EU unveils digital tax proposals

Who’s got the power?

The tax treatment of receipts for the exclusive coverage of a wedding.

Flower of Scotland

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Treasury Committee chair urges caution on HMRC's digital plans

Findings of an ABAB report

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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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