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IPT
VAT
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IN BRIEF
Views on recent developments in tax.
A tale of two businesses
David Whiscombe
Well, four, technically.
Pension ‘megafund’ reforms: how does tax fit in?
Benjamin Wonnacott
The changes to the pension investment sector are taking shape, but key tax policy questions remain unanswered.
VAT on livestream events
EU VAT changes mean double tax for UK livestream events.
Time for a replacement wealth tax?
Michael Sherry
A broadly based wealth tax could replace the three capricious ones we have already.
Refinitiv: not so clear cut
Mike Lane
How do you value an APA after the Court of Appeal’s decision in
Refinitiv
?
The complexities of APR and IHT for family farms
A prime time ‘fact check’ analysis.
Self’s assessment: Reforms to APR
Heather Self
In this continuing series, Heather Self examines tax issues that make the headlines. This week, she considers the Budget APR changes affecting farms.
Greater taxpayer success under internal HMRC reviews
Andrew Park
Taxpayers are having more success with internal HMRC reviews, but there’s a huge variation across departments.
Can a compromise on APR be achieved?
The Budget proposals have created a furore among farmers and landowners. Could a conditional exemption be the solution?
Autumn Budget 2024: IHT winners and losers
Who might be considered the ‘winners’ and ‘losers’ from an IHT perspective?
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200
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