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IN BRIEF
Views on recent developments in tax.
Suspending – disbelief
David Whiscombe
How HMRC guidance can mislead its officers.
HMRC update their guidance on governance of tax disputes
Abigail McGregor
Steven Porter
HMRC have substantially rearranged their taxpayer-facing guidance on disputes.
Tax and politics
Philip Ridgway
If a week is a long time in politics, then 15 years is probably equivalent to an eternity.
Beware the unintended consequences of IHT reform
Chris Etherington
General election pledges could spook the alternative investment market.
Currell: another EBT failure
David Whiscombe
Currell
is another example of the long shadow cast by
Rangers
.
Salaried member rules: the Upper Tribunal's decision in BlueCrest
Damien Crossley
LLP managers will be pleased that the Upper Tribunal has upheld the FTT decision although, in terms of advancing the law in this area, the decision is a bit of an anti-climax.
EU watch: no end in sight to new EU proposals
Johan Barros
WHT + BEFIT/TP/HOT + SAFE.
Self's assessment: The pensions triple lock
Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she examines whether it is time to break the pensions triple lock.
Interest and penalties
Peter Vaines
Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.
Refinitiv and disclosure applications
Anastasia Nourescu
A recent High Court decision suggests that we may see more pushback from HMRC on disclosure applications.
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of
203
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
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
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC