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Tax Diary October/November 2025

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VAT late filing penalties

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Gifts with reservation of benefit

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Holding over gains on gifts

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What counts as working time for minimum wage purposes

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Why your tax code might change

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Are you selling goods or services on a digital platform?

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Balancing access to justice and abuse of process

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Keeping your best people with flexible working

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Cash flow resilience and access to funding

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Fixing problems with running payroll

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Unused pension funds and IHT from April 2027

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