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IN BRIEF
Views on recent developments in tax.
HMRC’s revised SAO guidance
HMRC updates its guidance in light of the
Castlelaw
FTT decision.
CIR: a hidden cost of covid-19
Some large businesses hit by covid-19 may never obtain effective tax relief on bone fide commercial borrowings.
HMRC’s drive to uncover uncertain tax positions
Gregory Price
HMRC’s revised proposal is an improvement on the original, but the link between lost tax revenue and the need for new notification rules remains a puzzle.
Odey and HFFX: partnerships and stale discovery assessments
Cristiana Bulbuc
Lisa Vanderheide
Two recent tribunal decisions reach different conclusions on the application of TMA 1970 s 30B.
Reader feedback: tax after the coronavirus
No need for a commission.
Cheshire Cavity: what is plant?
A recent Upper Tribunal ruling further clarifies distinction between plant and premises for capital allowances purposes.
Withholding tax costs
The UK law change from 1 June 2021 will lead to withholding tax costs on UK outbound interest and royalty payments.
Loose Women presenter wins IR35 appeal
Hugh Gunson
Guy Bud
Although the guidance provided by the Upper Tribunal in
Atholl House
is welcome, it serves to re-emphasise the degree of uncertainty created by the IR35 rules.
VAT triangulation
Richard Asquith
UK B2B businesses learn the true cost of Brexit.
The new financial institution notice
Keith Gordon
Honest and fair?
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