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Personal Tax

Malta – another choice for non-doms

New but the same

Need for reform

JOHN ENDACOTT explains how the Pre-Budget Report tax rate changes will affect the liabilities on individuals' income

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

The name's bond, AIG bond. TIM PAGE offers a little comfort for investors in distressed bonds with impending deadlines

With clients worried about their cash deposits, LESLEY STALKER considers some tax-based alternative advice

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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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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

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