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In brief
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IN BRIEF
Views on recent developments in tax.
PE and the investment management exemption
Bezhan Salehy
Rhiannon Kinghall Were
Some welcome reforms.
Changes to UK’s international tax regime
Whilst the Government’s stated aim is to support economic growth by reducing businesses’ administrative burden, will some of the changes have the opposite effect?
Tribunal intervenes in SDLT case
Andrew Marr
A recent SDLT case considers the position of a tax loophole where the taxpayers lost.
A statutory residence test bear-trap
David Whiscombe
It’s easy to be caught out by the second automatic UK test.
Protected income and offshore income gains
Peter Vaines
OIGs are not protected foreign income.
Excluded property trusts and 6 April 2025
Patrick Way
A quarter period for inheritance tax may last for only a day or so on or after 6 April 2025 when excluded property trusts may become relevant property trusts. So move fast.
IR35, staffing companies and the small company threshold
The increase in small company thresholds will take more contractors outside the scope of the off-payroll working rules.
Country-by-country reporting goes public
The advance of mandatory public country-by-country tax reporting is forcing large businesses to reconsider their approach to tax transparency.
When is 20% not 20%?
The real impact of the proposed changes to business property relief on trading companies.
Are multiple trusts still a viable IHT planning strategy?
Despite the recent APR/BPR consultation, multiple trusts still have their place.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
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
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 12 September 2024
Secondary NICs on partnerships an equitable option, says report
Conveyancing and SDLT ‘advice’ in the spotlight
ATT outlines concerns on IHT pensions proposals
Scottish aggregates tax framework brought into force
CASES
Read all
SC Arcomet Towercranes SRL
Other cases that caught our eye: 12 September 2025
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
IN BRIEF
Read all
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Second home dilemma for SDLT
Will Ms Rayner face HMRC penalties?
Loans to participators: s 455
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
MOST READ
Read all
Lexgreen Services Ltd v HMRC
Reshuffle at the Treasury
Elphysic Ltd and others v HMRC
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
EV charging added to advisory fuel rates