Since 1927 the leading authority on tax law, practice and administration

IHTA 1984

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Double death dilemma

Filing your claims

Winds of change

What’s it worth?

Wedding plans

Future of farm cottages

Focus on trade

What’s the problem?

Uncharitable cut

It was a mistake

A most uneven fight: me v HMRC

A shady place for monied people

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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

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

Third slide

Deadline dates for November 2026

CASES

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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