Source Currency: Volume 198, Issue 5056. Citation Taxation, 5 November 2026, 5 (4) .This week Why release Budget documents piecemeal? News update Deadline dates 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 Tax cases Taxpayer allegations of bias bound to fail Lack of alternative evidence to support input tax Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function Articles Avoiding the tax apocalypse Penalty suspension Quirky relief Drawing a line? Serious business In memoriam: David Brodie OBE Q&A Tax tip Readers’ Forum VAT Income from property Stamp duty land tax Corporation tax New queries.