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NEWS
Recent developments in tax.
Latest HMRC Stakeholder Digest
HMRC have published the May edition of the Stakeholder Digest, which includes the following highlights: HMRC are undertaking a three-month digital tax code change trial for a specific group of customers from 18 March, aiming to simplify explanations...
R&D tax relief software issue
The ICAEW reports that some tax software may not yet include new CT600L boxes for the PAYE cap under the merged scheme RDEC. Taxpayers and agents are advised to contact their software provider if they have filing difficulties....
HMRC spending on debt collection rises to £5.2m per month
HMRC’s spending on debt collection firm TDX Group rose sharply to just over £5.2m in February 2026, up from £3.2m in January, as the government intensifies tax collection. TDX’s latest accounts show revenue increased from £63.2m to £79.7m over two...
Tax Journal authors for April
Tax Journal thanks its authors for April (click on links below to view author profiles and access their contributions):Karen Bannister and Gary Barnett - The VAT review for AprilPenny Cogher - IHT pension tax reform: new rules, new risksAdam Craggs...
HMRC issue Spotlight 63a on hybrid partnership property schemes
HMRC’s Spotlight 63a sets out details of a tax scheme being promoted to landlords as a way to structure their property businesses and reduce their tax bills. Sometimes referred to as a hybrid business model, the arrangement claims to: bypass mortgage...
Government confirms that no SDLT charge for tenants on periodic tenancies
In written statement on 22 April, the Exchequer Secretary to the Treasury, Dan Tomlinson, confirmed that the government will legislate to ensure that no one is newly brought within the scope of SDLT as a result of changes introduced by the Renters’...
Unclaimed child trust funds
HMRC are encouraging young people aged 18-23 to find and claim unclaimed Child Trust Fund (CTF) accounts by using the Gov.uk locator tool. 758,000 matured CTF accounts remain unclaimed, with funds worth around £2,200 on average, and many holders...
PIP awards: power to extend fixed-term awards introduced
The Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) (Amendment) Regulations, SI 2026/457, amend SI 2013/381 to allow the Secretary of State to extend the length of a...
HMRC are not appealing Colchester Institute case
HMRC have issued Revenue & Customs Brief 3/2026 confirming that they will not appeal the Court of Appeal’s decision in HMRC v Colchester Institute Corporation [2026] EWCA Civ 363, in which certain public funding received by further education (FE)...
Croatia DTA updated
A synthesised text of the Multilateral Instrument and the 2015 UK–Croatia double tax agreement has been published. The changes have effect from 1 January 2022 for withholding taxes, from 1/6 April 2022 in the UK for corporation tax and income tax,...
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EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
CGT liabilities rise 89% to record £24.2bn
Pubs and hotels business rates: methodology call for evidence
Technical Note 2 for IHT on pensions
CIOT outlines support for extension of VAT online marketplace rules
VAT relief could remove barriers to social housing
CASES
Read all
Knights Developments Ltd v HMRC
A Pontin and others v HMRC
AXA Insurance UK plc and another v HMRC and another
HMRC v G Quillan
Perenco UK Ltd v HMRC
IN BRIEF
Read all
Sanctionable conduct
The end of offshore execution on secondary transactions
Tax adviser registration: deferral for investment managers
When is a trustee not a trustee?
Funding the business
MOST READ
Read all
Property 118 Ltd and another v HMRC
Tax Journal thanks its July 2026 authors
Perenco UK Ltd v HMRC
When is a trustee not a trustee?
The end of offshore execution on secondary transactions