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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Crypto things
Peter Vaines
HMRC have them in their sights.
Tax efficient trust planning with surplus income
Don’t forget a narrow but valuable IHT exemption for long-term residents.
Suspended penalties
Peter Vaines
A review of the SMART tests.
The Supreme Court hearing in Orsted Sands
Alun Oliver
When does design become plant?
Concerns over the scope of new conduct rules for advisers
Emma Rawson
What exactly is ‘sanctionable conduct’?
Revenue fraud
Jonathan Fisher KC
The jury is still out.
The new share for share anti-avoidance
David Whiscombe
A silver lining.
Value on death: IHT
Peter Vaines
Too simple an approach by the FTT.
TSI Instruments and import VAT recovery
HMRC’s dual target approach.
Voluntary returns and impossible penalties
David Whiscombe
Homer nods – and so does the FTT.
Go to page
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204
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
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
NEWS
Read all
UK posts record January budget surplus following increased tax receipts
HMRC guidance on R&D relief in the creative sector
Deferred remuneration for globally mobile employees
New guidance on registering for VAT IOSS scheme
Devolved Scottish Aggregates Tax to take effect from 1 April 2026
CASES
Read all
Lycamobile UK Ltd v HMRC
A Ferguson and another v HMRC
Genuine Care Homecare Services Ltd v HMRC
Other cases that caught our eye: 27 February 2026
MWL International Ltd
IN BRIEF
Read all
Crypto things
Tax efficient trust planning with surplus income
Suspended penalties
The Supreme Court hearing in Orsted Sands
Concerns over the scope of new conduct rules for advisers
MOST READ
Read all
Mandatory agent registration: what we know so far
Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact
MWL International Ltd
Alimahomed: the Upper Tribunal gives ‘remittance’ a real world interpretation
Consultation tracker