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ASK AN EXPERT
Ask an expert: The ‘dog-leg’: a way to fund non-dom divorces while preserving clean capital?
Henry Lowe
Henry Lowe (Mercer & Hole) explores how best to fund a divorce payment
now that the non-dom regime has been abolished.
Ask an expert: The BPR dilemma: IHT funding challenges for family-controlled businesses
Ellen Wildig
Sarah Ling
Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact
for family-controlled businesses of the upcoming reforms to business
property relief.
Ask an expert: Just how enforceable is UK inheritance tax abroad?
Alyssa Haggarty
Claire Weeks
Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the
status of the so-called ‘revenue rule’ and the options available to HMRC to
seek assistance in the collection of tax abroad.
Ask an expert: Will a virtual server give rise to a taxable presence in the UK?
Christopher Eames
A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.
Ask an expert: A case study on de-enveloping
Marc Selby
If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.
Ask an expert: UK IHT issues for US revocable trusts
Jane Johnson
Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
Ask an expert: Offshore trusts and trustee borrowing
Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
Ask an expert: Can HMRC override its own statutory review?
Constantine Christofi
Constantine Christofi (RPC) examines the legal and practical issues.
Ask an expert: NRCGT rebasing
Sarah Squires
Sarah Squires (
Old Square Tax Chambers) considers how the
rebasing rules apply to a recent non-resident's plans to sell
UK buy-to-let properties.
Ask an expert: UK company preparing for a Nasdaq listing
Colin Hailey
Colin Hailey (Confluence Tax) outlines two options.
Go to page
of
28
EDITOR'S PICK
Medpro: better late than never
Stacey Cranmore
1 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
2 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
3 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
4 /7
Understanding the FIG regime
Jo Bateson
5 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
6 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
7 /7
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
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
NEWS
Read all
Mandatory director identity verification brought into force
Single supervisor for anti-money laundering
HMRC to raise awareness of MTD
Lords reviews UK fiscal rules
HMRC issue letters referring to GfC13
CASES
Read all
Eurocent (Buckingham) Ltd v HMRC
Tyler Security Ltd v HMRC
Illuminate Skin Clinics 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
HMRC manual changes: 10 October 2025
Management expenses: HMRC’s new nudge campaign
Mainpay Ltd v HMRC