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In brief
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IN BRIEF
Views on recent developments in tax.
Tweaking the Temporary Repatriation Facility
What changes might we expect?
ScottishPower: payments under settlement agreements
Tanja Velling
Can you get deductions for payments in lieu of penalties? The Court of Appeal says yes!
Balancing growth and taxes: the corporate tax roadmap
Tanja Velling
What’s in store for corporates.
The increased interest rate on late payments
David Whiscombe
The planned increase in the interest rate from April is both arbitrary and unjustified.
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.
Go to page
of
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
Partnership NICs: experts warn of danger to LLP model
HMRC manual changes: 31 October 2025
Mandatory director identity verification brought into force
Single supervisor for anti-money laundering
HMRC to raise awareness of MTD
CASES
Read all
Illuminate Skin Clinics Ltd v HMRC
Eurocent (Buckingham) Ltd v HMRC
Tyler Security Ltd v HMRC
Other cases that caught our eye: 31 October 2025
Lands Luo Ltd v HMRC
IN BRIEF
Read all
‘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?
Taking cover
MOST READ
Read all
Autumn Budget 2025: what tax measures can we expect?
HMRC manual changes: 17 October 2025
Management expenses: HMRC’s new nudge campaign
Tyler Security Ltd v HMRC
Lands Luo Ltd v HMRC