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IN BRIEF

Views on recent developments in tax.

‘Partnership NICs’: the impact on the asset management sector
Card image 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.
29 October 2025
Time to bring back Budget purdah?
Card image Jeremy Mindell
With every Budget leak, certainty – and credibility – drains away.
29 October 2025
Transfer pricing ‘high-value’ intragroup services
A strong signal of intent from HMRC.
29 October 2025
Autumn Budget 2025: what tax measures can we expect?
Card image Veronica McMahon
Tax rises seem increasingly likely.
22 October 2025
Taking cover
The growth in ‘standalone’ tax risk insurance.
15 October 2025
More on s 455
Card image Peter Vaines
The meaning of ‘released’.
15 October 2025
HMRC’s technical note on RIFs
Card image Camilla Spielman
HMRC provide their initial guidance on the  Reserved Investor Fund rules.
15 October 2025
HMRC’s new NIC guidance on internationally mobile employees
A significant shift in HMRC’s stance.
1 October 2025
The tax Budget cycle
Card image Julian Feiner
The only certainty in tax policy.
1 October 2025
More on s 455
Card image Peter Vaines
The meaning of ‘released’.
24 September 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Tyler Security Ltd v HMRC
29 October 2025
Lands Luo Ltd v HMRC
22 October 2025
IN BRIEFRSS Read all
Taking cover
15 October 2025
MOST READ Read all
Lands Luo Ltd v HMRC
22 October 2025
Consultation tracker
30 October 2025
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