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ANALYSIS
Cutting edge analysis on tax issues.
Future focus: the potential reform of behavioural penalties
Thomas Wilkinson
Kate Garcia
Kate Garcia and Thomas Wilkinson (Shoosmiths) review the consultation on
the potential redesign or reform of penalties imposed for inaccuracies in tax
returns and failures to notify.
The Government amendments to domestic Permanent Establishment rules
James Anderson
Lorenza De Domenico
UK reforms to the permanent establishment rules and the Investment
Manager Exemption could reshape the tax treatment for non-resident
funds and UK investment managers, write James Anderson and Lorenza
De Domenico (Skadden).
Taxing rubbish: proposed overhaul of the landfill tax regime
Anastasia Nourescu
David Pickstone
David Pickstone and Anastasia Nourescu (Stewarts) consider the
Government’s proposed reform of the landfill tax regime and its impact
on industry.
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP
rules do not appear to work as intended.
Tribunal support for ADR: stick or carrot?
Ben Elliott
Peter Nias
Peter Nias and Ben Elliott (Pump Court Tax Chambers) consider a recent
practice statement and other measures supporting the greater use of ADR.
The VAT review for June 2025
Gary Barnett
Joao Martinho
This month’s review by Joao Martinho and Gary Barnett (Simmons &
Simmons) covers the Court of Appeal decision in
Impact Contracting
Solutions
and two recent cases on the meaning of consideration.
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Naomi Lawton (A&O Shearman) finds much to welcome in the Government’s
latest policy statements.
Improving HMRC’s approach to dispute resolution
Adam Craggs
Liam McKay
Adam Craggs and Liam McKay (RPC) examine the current consultation
which could help influence HMRC’s future approach to dispute resolution.
HMRC, tax disputes and AI
Liesl Fichardt
Emily Au
Will AI make tax disputes faster and smarter, or simply more complicated?
Liesl Fichardt and Emily Au (Quinn Emanuel) investigate.
International review for May 2025
Tim Sarson
US developments dominate the headlines in this month’s update by
Tim Sarson (KPMG).
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430
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
Partnership NICs: experts warn of danger to LLP model
HMRC manual changes: 31 October 2025
Mandatory director identity verification brought into force
Single supervisor for anti-money laundering
HMRC to raise awareness of MTD
CASES
Read all
Illuminate Skin Clinics Ltd v HMRC
Eurocent (Buckingham) Ltd v HMRC
Tyler Security Ltd v HMRC
Other cases that caught our eye: 31 October 2025
Lands Luo Ltd v HMRC
IN BRIEF
Read all
‘Partnership NICs’: the impact on the asset management sector
Time to bring back Budget purdah?
Transfer pricing ‘high-value’ intragroup services
Autumn Budget 2025: what tax measures can we expect?
Taking cover
MOST READ
Read all
Autumn Budget 2025: what tax measures can we expect?
HMRC manual changes: 17 October 2025
Management expenses: HMRC’s new nudge campaign
Tyler Security Ltd v HMRC
‘Partnership NICs’: the impact on the asset management sector