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TCGA 1992
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2
Double death before distribution: can a deed of variation still rewrite the tax position?
Double death dilemma
Tax complexity – looking at the wrong end of the glass
The wrong end of the glass
Wilders: share loss relief and a failed shipwreck venture
Hidden treasure?
Budget 2025: Capital gains tax developments
Unexpected changes
Thoughts on the chancellor’s ‘dry tax’ policy
Yes, but no
Benefits of tax mentoring
Sharing the benefit of experience
Reflections on demergers
Reflections on demergers
How much tax knowledge should the public have?
You don’t know?
Trading company for business asset disposal relief
You couldn’t make this up
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Disposals of private residences
Private residence sales
HMRC clearance process for a close company
Clearing a path through
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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