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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Fixing the FIG regime before extending it
Emma Chamberlain
A reader’s response to CenTax’s recommendations.
Welsh Government consults on LTT and other tax changes
John Shallcross
The Welsh consultation offers lessons for HMRC on SDLT.
Yet more Budget speculation
Philip Ridgway
Russell Warren
A smorgasboard of tax measures.
Fixing the FIG regime before extending it
Emma Chamberlain
A reader responds to CenTax’s recommendations.
The new non-dom rules
Peter Vaines
A surprising aspect.
Meet in the middle: HMRC’s transfer pricing settlement policy
Phil Roper
When settling transfer pricing enquiries, HMRC will expect any adjustments to be to a central point in the arm’s length range.
Get the FOTRA out of the UK!
A helpful change within FA 2025.
Exclusive purposes
Peter Vaines
A modification of the wholly and exclusively test.
‘Partnership NICs’: the impact on the asset management sector
Elena Rowlands
Ian Zeider
Tom Margesson
Proposed ‘partnership NICs’ would have a significant impact on the UK asset management sector (for which the limited liability partnership is a key business model), increasing costs and potentially leading to LLPs being restructured.
Time to bring back Budget purdah?
Jeremy Mindell
With every Budget leak, certainty – and credibility – drains away.
Go to page
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203
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
HMRC manual changes: 21 November 2025
Tax stability key for internationally mobile individuals
HMRC campaign on management expenses
Partnership NICs potentially scrapped, but concerns remain
Set tax thresholds at real values, says IFS
CASES
Read all
HMRC v Moir Management Services Ltd
1st Alternative Medical Staffing Ltd v HMRC
J Dreyer v HMRC
Other cases that caught our eye: 21 November 2025
Saunders v HMRC
IN BRIEF
Read all
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
Yet more Budget speculation
Fixing the FIG regime before extending it
The new non-dom rules
MOST READ
Read all
Meet in the middle: HMRC’s transfer pricing settlement policy
TSI Instruments Ltd v HMRC
Saunders v HMRC
BPR/APR changes in relation to relevant property trusts: planning points
Fixing the FIG regime before extending it