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IPT
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IN BRIEF
Views on recent developments in tax.
Spring Budget predictions
Last roll of the dice?
The capital allowances technical consultation
What could change?
VAT groups and insolvency
Stuart Pibworth
What does HMRC’s updated guidance tell us?
Section 169Q elections when there’s no more BADR
Andrew Marr
Section 169Q remains a useful tool.
Transfer of assets abroad and corporation tax
Oliver Marre
Is a UK-resident shareholder of a non-UK resident company, which is paying UK corporation tax on UK rental income, also subject to income tax on that same income by virtue of the Transfer of Assets Abroad legislation?
Key tax announcements in Labour’s business plan
Sharon Baynham
The Labour Party has unveiled its plan to work in partnership with business, which included key tax policy pledges.
Do membership loan schemes work?
Andrew Marr
Don’t forget the ‘disguised interest’ rules.
Property blues?
David Whiscombe
An LBTT pitfall.
BlueCrest: careful what you wish for?
David Whiscombe
Planning aimed at reducing tax can have the opposite effect.
IR35: consultation on the offset mechanism
David Smith
Richard Johnson
The draft statutory instrument and the draft HMRC guidance relating to such mechanism has now been released for technical consultation.
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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 2025
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