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IN BRIEF
Views on recent developments in tax.
Suspended penalties
Peter Vaines
A review of the SMART tests.
The Supreme Court hearing in Orsted Sands
Alun Oliver
When does design become plant?
Concerns over the scope of new conduct rules for advisers
Emma Rawson
What exactly is ‘sanctionable conduct’?
Revenue fraud
Jonathan Fisher KC
The jury is still out.
The new share for share anti-avoidance
David Whiscombe
A silver lining.
Value on death: IHT
Peter Vaines
Too simple an approach by the FTT.
TSI Instruments and import VAT recovery
HMRC’s dual target approach.
Voluntary returns and impossible penalties
David Whiscombe
Homer nods – and so does the FTT.
Budget 2025 changes to the share exchanges and reorganisation rules
James Stewart
An unexpected Budget change has rewritten the anti-avoidance rule for share exchanges.
Fixing the FIG regime before extending it
Emma Chamberlain
A reader’s response to CenTax’s recommendations.
Go to page
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206
EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
Professional bodies warn against UTT expansion
Close company reporting: ‘benefits lost in a sea of data’
HMRC clarify CIS treatment of pure financing arrangements
HMRC guidance gives comfort on management rollovers
Further compensation payments exemption
CASES
Read all
Lifeplus Europe Ltd v HMRC
MyPay Ltd v HMRC
WWM (Harrogate) LLP v HMRC
Other cases that caught our eye: 12 June 2026
Bagshaw Ltd v Revenue Scotland
IN BRIEF
Read all
Information notices
Management rollovers and share-for-share exchange relief
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
MOST READ
Read all
HMRC clarify CIS financing positions
Ask an expert: Dividend planning under the new close company reporting regime
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Consultation tracker
One minute with… Jon Claypole