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ANALYSIS
Cutting edge analysis on tax issues.
Sajedi: an unwelcome Ramsay surprise
Kyle Rainsford
Kyle Rainsford (Addleshaw Goddard) explores some difficulties resulting from the tribunal’s purposive interpretation in a recent case.
Contentious tax quarterly: Spring 2025
Adam Craggs
Liam McKay
Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.
Spring Statement 2025: minding the gap
Chris Sanger
Has the Chancellor found the secret to raising receipts without raising taxes?
Chris Sanger (EY) investigates.
Spring Statement 2025: report of the key tax announcements
A report by Lexis®+ UK Tax, with additional practitioner comment.
Spring Statement 2025: economics view
Duncan Weldon
The Chancellor took a gamble in the Autumn – and the worry now is that
gamble is not over, writes economist Duncan Weldon.
‘Amendment 24’: a tale of repeat remittances and dodgy drafting
Catrin Harrison
Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain
why advisers might not need to worry about defective drafting on remittances
in the Finance Act.
Leaving the UK? How to navigate the tax maze
Tim Lynch
Tahir Ebrahim
Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.
Hastings: how EU VAT law applies post-Brexit
Rupert Shiers
Laura Hodgson
Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent
FTT decision on ‘offshore looping’ structures which examines the continued
relevance of EU law.
International review for March 2025
Tim Sarson
Tim Sarson (KPMG) reports the growing divergence in ideology between two
of the world’s most powerful blocs, the US and the EU.
Elborne: trusting that the loan will be deducted
Anthony Nixon
Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.
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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