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It has been another quiet week from a tax perspective. Tuesday saw the State Opening of Parliament in which the King’s Speech outlined the government’s intent to reduce inflation, ease the cost of living, and assist businesses to fund new jobs and investments. There was little mention of tax measures.

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The weeks are flying by at the moment, Halloween and World National Savings Day, both on 31 October, have now passed and today the Bank of England has again frozen interest rates in its penultimate rate review for 2023.

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There is little in the way of tax news this week which is perhaps just as well following the disruption caused by Storm Babet last weekend. We do hope you are all safe and well and have not been badly affected by the floods.

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Autumn has certainly arrived this week with cold weather and dark nights! Whilst for many people this means pumpkins, fireworks and falling leaves, we know that for accountants and tax advisers, it marks a major ramping up of Self Assessment activity as the filing deadlines approach.

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We have a diverse collection of cases and guides this week. Some of the cases warrant a close read.