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ANALYSIS
Cutting edge analysis on tax issues.
Can transfer pricing leave the VAT analysis lost on a high hill?
Giles Salmond
Giles Salmond (Stewarts) considers the impact of a recent CJEU judgment on
the nature and valuation of intra-group management services.
Inter-company outsourcing under scrutiny: VAT perspective after JPMorgan
Philippe Gamito
Philippe Gamito (Baker McKenzie) reviews an Upper Tribunal decision
which is likely to shape the way international businesses design in-house
outsourcing strategies.
In conversation with... Ashley Greenbank
Anthony Inglese
Ashley Greenbank
Ashley Greenbank is a pupil barrister at Devereux Chambers, having been a tax partner in a City law firm for over 25 years. He talks to Anthony Inglese about a life in tax and his recent move to the Bar.
Legislation Day: draft Finance Bill 2026
A detailed report by Lexis®+ UK Tax with additional practitioner insight.
Carried interest: the L-day changes
Bezhan Salehy
Damien Crossley
The draft Finance Bill provisions seek to address some of the issues for credit
funds, write Bezhan Salehy and Damien Crossley (Macfarlanes).
Legislation day 2025: Requirement for advisers to register with HMRC
David Whiscombe
Worse than useless?
Legislation day 2025: Tackling non-compliance in the umbrella company market
Rebecca Seeley Harris
Introducing the ‘purported umbrella’.
Legislation day 2025: MTD for Corporation Tax scrapped
Emma Rawson
… but reform is still on the cards.
Legislation day 2025: R&D relief for Northern Ireland businesses
Jenny Tragner
The rushed implementation of ERIS continues to demonstrate why legislation should be properly consulted on before implementation.
Legislation day 2025: The APR and BPR reforms: sobering reading
Stuart Maggs
The Government might have consulted but it hasn’t listened.
Go to page
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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