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IPT
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In brief
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IN BRIEF
Views on recent developments in tax.
Share losses
David Whiscombe
Seldom a silver lining.
Incentivising the senior workforce
Chris Etherington
How employees over 55 could pay substantially less tax.
IR35 and Lineker v HMRC
Philip Swinburn
He thinks it’s all over; HMRC isn’t so sure.
Interest rates have soared but not for beneficial loans
Chris Etherington
An unexpected benefit.
Pension changes: what’s the impact on employee group life cover?
Excepted group life policies remain attractive despite removal of the lifetime allowance charge.
Lineker and the BBC
David Whiscombe
The notion that the IR35 rules are or are not capable of applying to a partnership depending on which partner signs the contract on behalf of the partnership is a surprising one - and will surely be appealed.
Practitioner view: Hybrid and other mismatch rules – double deduction issues
Matthew Mortimer
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Matthew Mortimer (Mayer Brown).
Practitioner view: The corporate interest expense restriction – risk allocation implications
Kitty Swanson
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Kitty Swanson (Mayer Brown).
Practitioner view: The rules recharacterising interest as a distribution – practical issues
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Catherine Richardson (Cadwalader, Wickersham & Taft).
Practitioner view: Unallowable purposes – ascertaining purpose
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Adam Blakemore (Cadwalader, Wickersham & Taft).
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204
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Staggered roll-out for mandatory tax adviser registration
Consultation on proposed UK corporate re-domiciliation regime
Cryptoassets taxation: stablecoins
Administrative change to CIR rules
NIC regs mirror tax changes
CASES
Read all
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
R (oao Rokos) v HMRC
Other cases that caught our eye: 10 April 2026
HMRC v C Brzezicki
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
Consultation tracker
L Rowland & Co (Retail) Ltd v HMRC
Case watch
Other cases that caught our eye: 27 March 2026