Questions Sterling is still researching

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Which CT600 serialization and rounding rules should form the reviewed filing-output boundary?
How should changing associated-company facts within one accounting period be represented?
Which facts and calculations are needed for close investment-holding, ring-fence and mixed-profit companies?
Which transaction categories need their own period-end rules beyond the ordinary-service accrual and prepayment boundary?
How should evidence of non-linear service consumption be represented and reviewed?
Which amending instrument establishes the beginning of the £85,000 VAT threshold period?
How do transfer-of-going-concern, place-of-supply, land, and business-capital-asset facts alter VAT registration?
Which accounting evidence is sufficient to classify realised profits and losses in less common distributions?
How should section 464C repayment anti-avoidance and the borrower's release or write-off tax be represented?
Which dividend affordability facts should be calculated from reconciled customer evidence?

These are visible gaps, not guessed answers.

Which pre-2008 accounts and pre-30 June 2016 annual-return rules should be the next historic branch?
Which 2020–21 savings cases require exact historic deadline fixtures beyond the registered-date path?

Which evidence is sufficient to automate full-expensing, 50% special-rate and 40% first-year-allowance eligibility and their disposal consequences?
How should related businesses allocate a shared AIA through the normal review workflow?
Which Structures and Buildings Allowance evidence can Trace establish without guessing?

Which customer evidence should establish category letters without silently inferring age, employment status or relief eligibility?
Which director annual and alternative-method cases form the next useful calculated slice?
How should irregular, multiple-week and post-leaving payments be represented without duplicating a payroll engine?

Which customer evidence can establish adjusted net income and taxpayer regime without guessing?
Which combined savings-and-dividend ordering cases form the next safe calculated slice?
How should the enacted property-income rates and amended ordering from 2027–28 be combined with annual rules?

Which evidence establishes statutory savings-income classification beyond ordinary interest?
What is the smallest useful combined savings-and-dividend ordering slice?
How should tax deducted at source and full Self Assessment rounding be represented without turning the bounded illustration into a filing engine?