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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
What if HMRC win in Hotel la Tour?
If the Supreme Court rules that the taxpayer cannot recover VAT on costs from selling its 100% subsidiary, it implies that VAT recovery depends on the fundraising method used.
Supreme Court in Prudential Assurance
Zoe Andrews
Welcome clarity on the interaction of VAT grouping and time of supply rules.
The hidden costs of a cap on lifetime gifting
How changes to lifetime gifting could reshape succession planning, wealth transfer, and family financial support.
SDLT and the funding of a purchase by a partner
John Shallcross
The recent media coverage of the SDLT treatment of a house in the Clacton constituency brings different situations to mind.
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.
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202
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
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
NEWS
Read all
Partnership NICs: experts warn of danger to LLP model
HMRC manual changes: 31 October 2025
Mandatory director identity verification brought into force
Single supervisor for anti-money laundering
HMRC to raise awareness of MTD
CASES
Read all
Illuminate Skin Clinics Ltd v HMRC
Eurocent (Buckingham) Ltd v HMRC
Tyler Security Ltd v HMRC
Other cases that caught our eye: 31 October 2025
Lands Luo Ltd v HMRC
IN BRIEF
Read all
‘Partnership NICs’: the impact on the asset management sector
Time to bring back Budget purdah?
Transfer pricing ‘high-value’ intragroup services
Autumn Budget 2025: what tax measures can we expect?
Taking cover
MOST READ
Read all
Autumn Budget 2025: what tax measures can we expect?
HMRC manual changes: 17 October 2025
Management expenses: HMRC’s new nudge campaign
Lands Luo Ltd v HMRC
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