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IN BRIEF
Views on recent developments in tax.
New HMRC guidance on subcontracted and subsidised R&D
Benjamin Craig
We now have a clearer picture, although there’s still some way to go and one notable omission.
Finance Bill Report Stage amendments to the non-dom reforms
Helen McGhee
Lynnette Bober
The latest Finance Bill amendments correct some technical errors and include a few helpful changes to the Temporary Repatriation Relief.
Statutory residence: but why do you need to be here?
David Whiscombe
The Court of Appeal judgment in
A Taxpayer
might not be quite the gift for taxpayers that it first appears to be.
Ramsay reined in?
Does the dissent in the recent Supreme Court case of
Royal Bank of Canada
signal changes to statutory construction principles?
HMRC’s focus on PE firms’ VAT compliance
Chris Mortimer
VAT compliance ‘nudge letters’ from HMRC target private equity firms.
HMRC’s U-turn on limited partners
Philip Ridgway
... and the problematic quasi-legislative nature of HMRC’s guidance.
Salaried members update
Elena Rowlands
Ian Zeider
Tom Margesson
HMRC are to reverse their controversial guidance changes on increases in capital contributions.
Themes in UK corporate tax disputes for 2025 (and beyond)
Helen Buchanan
From challenging the tax treatment of partnerships to taking a less collaborative approach on audits, HMRC appear to be taking a tougher approach on a host of corporate tax issues.
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
The draft guidance contains some useful confirmations, but more detailed examples would be helpful.
Reflections on the Budget fallout – three months on
Jeremy Mindell
Business confidence has been eroded.
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
Tax Journal authors for December
HMRC manual changes: 12 December 2025
Finance Bill 2026 published
HMRC revise position on VAT grouping and the Skandia judgment
HMRC explain TOMS changes
CASES
Read all
Cases of 2025
Places for People Homes Ltd v HMRC
Executor of P Goudman-Peachey v HMRC
HMRC v M Breen
Other cases that caught our eye: 5 December 2025
IN BRIEF
Read all
TSI Instruments and import VAT recovery
Voluntary returns and impossible penalties
Budget 2025 changes to the share exchanges and reorganisation rules
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
MOST READ
Read all
Budget 2025 changes to the share exchanges and reorganisation rules
The 2025 loan charge review and Government response: the final chapter?
TSI Instruments and import VAT recovery
Executor of P Goudman-Peachey v HMRC
Finance Bill 2026 published