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IN BRIEF
Views on recent developments in tax.
Self’s assessment: Business Tax Roadmap
Heather Self
The Chancellor’s promise of a Business Tax Roadmap next month is welcome news, but let’s hope Reeves looks more widely than just the rate of tax.
Recognising ‘imported losses’ under the loan relationship rules
Lessons from the UK’s first reported case.
Suspended penalties
Peter Vaines
Why HMRC should suspend more penalties for careless error.
R&D claim notification
Emma Rawson
Don’t miss the deadline.
The everyday economy
Julian Feiner
Has the chancellor already given us an indication of some of the bold measures we can expect in the Budget?
Cleaning up: tax on gifts
David Whiscombe
Great job or great person?
The end of BADR?
Chris Etherington
Much of the Budget speculation is on a potential rise in CGT rates, but the abolition of a relief for owners of business assets is an easier target.
Lease extensions and the 3% surcharge
Andrew Marr
Would the anti-avoidance rules apply?
What next for ISA fractional shares?
Jack Prytherch
The recent change in government has raised further questions about the treatment of fractional shares in ISAs.
HMRC service standards: where next?
How the new Labour government should tackle HMRC’s poor service levels.
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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