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In brief
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IN BRIEF
Views on recent developments in tax.
More on s 455
Peter Vaines
The meaning of ‘released’.
HMRC’s technical note on RIFs
Camilla Spielman
HMRC provide their initial guidance on the Reserved Investor Fund rules.
HMRC’s new NIC guidance on internationally mobile employees
A significant shift in HMRC’s stance.
The tax Budget cycle
Julian Feiner
The only certainty in tax policy.
More on s 455
Peter Vaines
The meaning of ‘released’.
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?
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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