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In brief
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IN BRIEF
Views on recent developments in tax.
Information notices
Peter Vaines
The meaning of ‘reasonably required’.
Management rollovers and share-for-share exchange relief
HMRC provide some welcome comfort for private equity management rollovers.
Krason: careless conduct
Peter Vaines
Some helpful FTT guidance.
IHT replacement property relief restrictions
Andrew Marr
Can replacement property relief ‘bank’ historic BPR?
HMRC clarify CIS financing positions
Andrew McCarthy
Penny Simmons
HMRC have clarified their position after updated guidance raised uncertainty over construction funding arrangements.
TP adjustments and VAT: lessons from Stellantis Portugal
Richard Woolich
Rob Jones
Profit allocation is not necessarily payment for a service.
Updating the obsolete
HMRC have found time to translate guidance for an obsolete tax scheme.
The growing problem of the personal allowance phase down
Jeremy Mindell
Eventually, a government will have to address this issue.
Situs: loan notes
Peter Vaines
Be careful about which tax you are looking at.
Shinebrook: demolition is not construction
John Shallcross
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.
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206
EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
Professional bodies warn against UTT expansion
Close company reporting: ‘benefits lost in a sea of data’
HMRC clarify CIS treatment of pure financing arrangements
HMRC guidance gives comfort on management rollovers
Further compensation payments exemption
CASES
Read all
Lifeplus Europe Ltd v HMRC
MyPay Ltd v HMRC
WWM (Harrogate) LLP v HMRC
Other cases that caught our eye: 12 June 2026
Bagshaw Ltd v Revenue Scotland
IN BRIEF
Read all
Information notices
Management rollovers and share-for-share exchange relief
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
MOST READ
Read all
HMRC clarify CIS financing positions
Ask an expert: Dividend planning under the new close company reporting regime
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Consultation tracker
One minute with… Jon Claypole