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IPT
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In brief
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IN BRIEF
Views on recent developments in tax.
TOGCs and leases
Edward Milliner
A rich tapestry.
Principal or agent?
Richard Woolich
The tribunal rejects HMRC’s VAT assessment.
HMRC get more bang for their buck
Jake Landman
The overall compliance yield rise shows HMRC’s enforcement drive is accelerating. Investigations into the UK’s largest businesses are expected to attract more investment as they deliver the highest returns.
Sanctionable conduct
Peter Vaines
There is no protection in the legislation for taking a credible view or making a genuine error. All practitioners have to rely on is HMRC’s
Compliance Handbook.
The end of offshore execution on secondary transactions
Elliot Weston
Draft legislation generally excludes partnership interests from the new securities transfer tax, subject to a targeted anti-avoidance rule for arrangements involving underlying chargeable securities.
Tax adviser registration: deferral for investment managers
Alex Jupp
Elizabeth Spencer
Nick Fagge
Investment managers have gained time, but not yet a permanent exclusion from mandatory registration.
When is a trustee not a trustee?
David Whiscombe
Companies House’s online PSC filing options are not quite what they seem.
Funding the business
David Whiscombe
Why HMRC should rethink their revised approach.
HMRC’s annual report for 2025/26
Annis Lampard
Nick Haynes
Impressive progress, but there are challenges ahead.
The new duty to correct tax return errors
Robert Waterson
Draft legislation introduces a new taxpayer obligation and a Customer Correction Notice power.
Go to page
of
208
EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
Read all
OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
Read all
J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
Read all
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
Read all
Raising standards without regulating the profession
Grand Smile Design Ltd v HMRC
Consultation tracker
The Executors of Hunt and others v HMRC
J Scheckter v HMRC