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IN BRIEF

Views on recent developments in tax.

HMRC’s technical note on RIFs
Card image Camilla Spielman
HMRC provide their initial guidance on the  Reserved Investor Fund rules.
15 October 2025
HMRC’s new NIC guidance on internationally mobile employees
A significant shift in HMRC’s stance.
1 October 2025
The tax Budget cycle
Card image Julian Feiner
The only certainty in tax policy.
1 October 2025
More on s 455
Card image Peter Vaines
The meaning of ‘released’.
24 September 2025
What if HMRC win in Hotel la Tour?
If the Supreme Court rules that the taxpayer cannot recover VAT on costs from selling its 100% subsidiary, it implies that VAT recovery depends on the fundraising method used.
24 September 2025
Supreme Court in Prudential Assurance
Card image Zoe Andrews
Welcome clarity on the interaction of VAT grouping and time of supply rules.
17 September 2025
The hidden costs of a cap on lifetime gifting
How changes to lifetime gifting could reshape succession planning, wealth transfer, and family financial support.
17 September 2025
SDLT and the funding of a purchase by a partner
Card image John Shallcross
The recent media coverage of the SDLT treatment of a house in the Clacton constituency brings different situations to mind.
17 September 2025
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Card image Alexis Armitage
Card image Adam Craggs
A fresh line of attack where HMRC decisions appear formulaic, automated or unreasoned?
10 September 2025
Second home dilemma for SDLT
Card image John Shallcross
Special care needs to be taken where trusts are involved.
10 September 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Smith v HMRC
14 October 2026
J Smith v HMRC
14 October 2026
IN BRIEFRSS Read all
MOST READ Read all
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