IN BRIEF

Views on recent developments in tax.

In a recent SDLT MDR case, the FTT highlights the evidential demands of the ‘being constructed ... for use as a dwelling’ test, revisits the SDLT treatment of options, and adopts an interesting formulation of linked transactions.

Peter Vaines

The knowledge of the hypothetical officer.

Andrew Parkes

Not foreign enough.

What it is and how to prepare.

Ann Casey

Claire Matthews

Actions to take for the 2025/26 tax year.

Peter Vaines

An update following enactment of the Finance Bill.

Max Schofield

The FTT defines ‘normally’ as ‘over 50% of the time’ – yet decides the case by analysing the product’s characteristics.

‘No tax’ doesn’t always mean ‘no filing’.

Philip Swinburn

What the Appendix 4 arrangement does and how it works.

Peter Vaines

Guidance is published on the new rules.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

1 /7

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

2 /7

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

3 /7

Mandatory agent registration: what we know so far

Jane Mellor

4 /7

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

CASES

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Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

IN BRIEF

EDITOR'S PICK