Source Currency: Volume 198, Issue 5057. Citation Taxation, 12 November 2026, 5 (4) .This week Search for the perfect tax relief to support business News update In brief Technical consultation on founders' relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded Interest rates increased after base rate rise Latest ERS bulletin available Tax cases Extent of dog handlers' expenses Nudge letter does not constitute an enquiry Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan Articles For better or for worse? MTD update Missing the target No gain, no loss … no problem? Till debt do us part Tax tip Q&A Readers’ Forum Pensions and inheritance tax VAT Main residence election Trading loss relief New queries.