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In brief
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IN BRIEF
Views on recent developments in tax.
What the spending review means for the future of UK tax
David Gauke
Could some temporary off-setting tax cuts be on the cards?
The FII ruling and mistakes of law
How mistaken were we about mistakes of law? The Supreme Court’s new approach.
Covid-19 and UK tax compliance
Jessica Hocking
Kate Ison
Recent data shows that covid-19 has had a significant impact on HMRC’s UK compliance activities.
Tax certainty day
Something on which we can all agree.
EU watch: the hunt for new revenues
Johan Barros
Time for Europe’s ‘Hamiltonian moment’?
HMRC’s volte face on the ‘second home’ SDLT surcharge
Helen Coward
What happens when multiple dwelling relief is claimed on a mixed use purchase?
Christmas parties
Some good tax news.
HMRC: 'they' or 'it'?
Gerald Montagu
Finally, an answer to one of the great tax debates of our times.
CJRS 3: more than just an extension
The CJRS has been extended to 31 March 2021, but the new scheme isn’t just a continuation of the old.
CGT reform: four key messages
Gregory Price
The OTS’s proposals could significantly reshape the UK tax landscape.
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202
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
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
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
HMRC manual changes: 7 November 2025
Post Office Capture Redress Scheme tax exemptions
Chancellor seeks to reassure markets ahead of Budget
Welsh Government publishes second stage of Draft Budget
New regs pave way for delegation of HMRC PAYE functions
CASES
Read all
Northumbria Healthcare NHS Foundation Trust v HMRC
J Boulting v HMRC
HMRC v Ducas Ltd
Other cases that caught our eye: 7 November 2025
Illuminate Skin Clinics Ltd v HMRC
IN BRIEF
Read all
Exclusive purposes
‘Partnership NICs’: the impact on the asset management sector
Time to bring back Budget purdah?
Transfer pricing ‘high-value’ intragroup services
Autumn Budget 2025: what tax measures can we expect?
MOST READ
Read all
Tyler Security Ltd v HMRC
Time to bring back Budget purdah?
‘Partnership NICs’: the impact on the asset management sector
Transfer pricing ‘high-value’ intragroup services
HMRC manual changes: 7 November 2025