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IN BRIEF

Views on recent developments in tax.

The new non-dom rules
Card image Peter Vaines
A surprising aspect.
12 November 2025
Meet in the middle: HMRC’s transfer pricing settlement policy
Card image Phil Roper
When settling transfer pricing enquiries, HMRC will expect any adjustments to be to a central point in the arm’s length range.
12 November 2025
Get the FOTRA out of the UK! premium

A helpful change within FA 2025.

12 November 2025
Exclusive purposes
Card image Peter Vaines
A modification of the wholly and exclusively test.
5 November 2025
‘Partnership NICs’: the impact on the asset management sector
Card image Elena Rowlands Ian Zeider Tom Margesson
Proposed ‘partnership NICs’ would have a significant impact on the UK asset management sector (for which the limited liability partnership is a key business model), increasing costs and potentially leading to LLPs being restructured.
29 October 2025
Time to bring back Budget purdah?
Card image Jeremy Mindell
With every Budget leak, certainty – and credibility – drains away.
29 October 2025
Transfer pricing ‘high-value’ intragroup services
A strong signal of intent from HMRC.
29 October 2025
Autumn Budget 2025: what tax measures can we expect?
Card image Veronica McMahon
Tax rises seem increasingly likely.
22 October 2025
Taking cover
The growth in ‘standalone’ tax risk insurance.
15 October 2025
More on s 455
Card image Peter Vaines
The meaning of ‘released’.
15 October 2025
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