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IN BRIEF
Views on recent developments in tax.
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Alexis Armitage
Adam Craggs
A fresh line of attack where HMRC decisions appear formulaic, automated or unreasoned?
Second home dilemma for SDLT
John Shallcross
Special care needs to be taken where trusts are involved.
Will Ms Rayner face HMRC penalties?
Dan Neidle
I expect that she will.
Loans to participators: s 455
Peter Vaines
The meaning of ‘written off’.
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
Sarah Ling
Can HMRC minimise ‘legal interpretation disputes’ in such a complex tax system?
CenTax recommends changes to protect family farms
John Endacott
CenTax outlines four potential reforms to better target the APR and BPR reliefs.
Soft Drinks Industry Levy credit repayments
Dr Michael Taylor
HMRC’s care and management powers come to the department’s rescue, write Michael Taylor and Holly Grantham (PwC).
Self’s assessment: Time for a wealth tax?
Heather Self
In our continuing series, Heather Self examines that tax issues that make the headlines in the national media. This week, how feasible is the introduction of a new wealth tax?
Highlights from HMRC’s 2024/25 annual report
Paul Dennis
The department’s upstream compliance activity is yielding results.
HMRC’s approach to wealthy individuals
How HMRC have more than doubled their compliance yield.
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of
200
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 12 September 2024
Secondary NICs on partnerships an equitable option, says report
Conveyancing and SDLT ‘advice’ in the spotlight
ATT outlines concerns on IHT pensions proposals
Scottish aggregates tax framework brought into force
CASES
Read all
SC Arcomet Towercranes SRL
Other cases that caught our eye: 12 September 2025
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
IN BRIEF
Read all
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Second home dilemma for SDLT
Will Ms Rayner face HMRC penalties?
Loans to participators: s 455
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
MOST READ
Read all
Lexgreen Services Ltd v HMRC
Reshuffle at the Treasury
Elphysic Ltd and others v HMRC
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
EV charging added to advisory fuel rates