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IN BRIEF
Views on recent developments in tax.
Drake: CGT on forfeited deposits
Oliver Marre
A reminder of some basic principles of litigation – and a missed opportunity to tackle
Hardy
.
Carter: discovery assessments and HMRC awareness
Peter Vaines
The Upper Tribunal suggests a new dimension to the awareness issue.
ATAD 3: how will private equity measure up?
Andrew Howard
Private equity managers will need to look closely at the proposed minimum substance rules.
The new public interest business protection tax
High energy prices, in the money hedges and another special purpose tax for the UK.
Strategic Branding: remuneration trusts
David Whiscombe
If you play with fire...
New measures assist the collection of UK taxes in Guernsey and the Isle of Man
Hugh Gunson
Guy Bud
HMRC gets by with a little help from its friends.
Cantina Levorato SRL: interpreting EU law post-Brexit
Rupert Shiers
Adam Parry
The tribunal takes a broad approach to applying an EU tax directive in the UK despite Brexit.
Time for a fresh look at VAT on food and drink
Why the current rules are past their ‘best before’ date.
Avoiding penalties: Portview Fit-Out
David Whiscombe
Some helpful observations from the Upper Tribunal in
Tooth
which may have gone unnoticed.
EU watch
Johan Barros
The European Commission takes its first steps towards implementing the OECD’s two pillar rules.
Go to page
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