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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
A tale from the frontline of SDLT
Double taxation on the same transaction.
Bed and breakfasting before the Budget?
Andrew Marr
Can ‘bed and spousing’ act as a hedge against an increase in CGT?
NICs and the Budget
Chris Etherington
Rather than making lots of small changes to increase revenues, a single larger measure on NICs might prove the easier way forward politically.
Non-dom reforms: shaping the regime
Shaping a regime to generate revenue.
Non-dom reforms: IHT aspects
Might we see changes to IHT aspects?
EU Watch: new mandate, new tax priorities
Johan Barros
What to expect in tax from the new Commission: simplification, sustainability and financing.
More on the Supreme Court’s decision in PGMOL
No new law, just clarifications.
A bad Apple ruling
Dr Richard Collier
The judgment raises several fundamental – and highly problematic – legal issues, including the misapplication of the AOA branch profit allocation rules.
Millionaire migration
Chris Etherington
Fact or fiction?
The Supreme Court’s decision in PGMOL
Rebecca Seeley Harris
A bit of an anti-climax.
Go to page
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