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NEWS
Recent developments in tax.
HMRC Stakeholder digests
HMRC’s Stakeholder Digest (30 November 2021) summarises some of the key announcements made on Tax administration and maintenance day, noting that the Tax administration and maintenance command paper sets out an overview of the proposals,...
Finance Bill 2022: CIOT briefing notes
The CIOT has published several interesting briefings on Finance Bill 2022 clauses covering basis period reform, diverted profits tax, the economic crime (anti-money laundering) levy and tackling tax avoidance:Basis period reform (clauses 7, 8 and Sch...
HMRC manual update: 29 November 2021
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Direct taxesManual Page Comments Capital Allowances Manual Added: CA94750,...
November 2021 authors
Tax Journal thanks its authors for November. Click on the links below for author profiles and details of articles:
HMRC lacks capacity to manage increased levels of tax debt, says NAO
The National Audit Report (NAO) has published a report on how HMRC has managed the collection of tax debt through the pandemic – in particular, whether it has adapted sufficiently to the changing nature and scale of that debt and the wider...
Stated tax policy making process now largely ignored, says CIOT
The CIOT has responded to the Treasury Committee’s inquiry into the Autumn Budget and Spending Review 2021 with findings including the following:After the Spring Budget and Tax Consultation Day, tax policy making has largely ignored the government’s...
HMRC factsheets: joint and several liability
HMRC has published a new series of compliance checks factsheets covering joint and several liability notices that can be issued to individuals connected with companies (usually directors) where there is a risk of tax or penalties not being paid:Joint...
Managing Pension Schemes service newsletter
HMRC has published its Managing pension schemes service newsletter for November 2021 covering:pension scheme migration – administrators can now view a list of schemes they will need to migrate onto the Managing Pension Schemes service;multiple...
Tax Administration and Maintenance Day
The Treasury has announced that Tax Administration and Maintenance Day will be on 30 November 2021. In a written statement to Parliament, Lucy Frazer, Financial Secretary to the Treasury, confirmed that a further set of plans for tax administration...
Women leaders in tax transparency
The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes launched the Women leaders in tax transparency programme during its three-day 2021 plenary meeting (17 to 19 November 2021). Reducing gender gaps in member...
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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
Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact
GfC17: help with sharing group structure information
Tax treatment of two new Scottish Social Security benefits
CBAM technical consultation launched
Special tax sites in Scotland
CASES
Read all
HMRC v A O’Brien
Jeneruhl Trade Ltd and another v HMRC
Carbon Six Engineering Ltd v HMRC
Other cases that caught our eye: 13 February 2026
FS Commercial Ltd v HMRC
IN BRIEF
Read all
Suspended penalties
The Supreme Court hearing in Orsted Sands
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
MOST READ
Read all
P Kearney v HMRC
HMRC’s ‘adventurism’ and the burden of proof in penalty appeals
FS Commercial Ltd v HMRC
J Hall v HMRC
Joint ventures: applying ESC D33 in practice