Market leading insight for tax experts

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IN BRIEF

Views on recent developments in tax.

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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.

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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.

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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.

Elizabeth Spencer Nick Fagge Alex Jupp

Investment managers have gained time, but not yet a permanent exclusion from mandatory registration.

David Whiscombe

Companies House’s online PSC filing options are not quite what they seem.

David Whiscombe

Why HMRC should rethink their revised approach.

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Nick Haynes

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Annis Lampard

Impressive progress, but there are challenges ahead.

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Robert Waterson

Draft legislation introduces a new taxpayer obligation and a Customer Correction Notice power.

HMRC’s nudge letters aren’t the end of the story.

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Peter Vaines

The risks when a tax scheme fails.

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EDITOR'S PICK

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

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