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NEWS
Recent developments in tax.
Updated Directions on employee expenses
HMRC have issued a slightly revised version of their Directions for employees who need to notify deductible expenses and claim tax relief. The changes are as follows: in para 1(f), reference to Form P87 is now to the 23 June 2026 version (rather than...
Low earner’s pension payments revised
The Registered Pension Schemes (Net Pay Arrangements) Regulations, SI 2026/671, aim to ensure that lower earners in pension schemes which operate under net pay arrangements, and who were not eligible for the low earner’s pension payment, are brought...
Pensions remedy: further tax and NICs changes
The Treasury has issued two further sets of regulations as part of the public service pensions remedy, which aims to put those affected in the financial position they would have been in if the age discrimination had not occurred, so far as is...
Further lifetime allowance abolition changes
The Pensions (Abolition of Lifetime Allowance Charge etc.) Regulations, SI 2026/698, introduce various further technical amendments following the abolition of the lifetime allowance, aiming to ensure that the abolition legislation accurately sets out...
Progress of the Taxation (Energy and Vehicles) Bill
The Taxation (Energy and Vehicles) Bill 2026-27 has completed its Common stages. The Bill makes provision for previously announced increase in the rate of the Electricity Generator Levy (EGL) from 45% to 55% from 1 July, an increase in the rate of...
AI chat tool added to Gov.uk app
Officially launched in May 2026, the UK Government’s AI chatbot, ‘Gov.uk Chat’ is now available via the Gov.uk app, allowing users to interact on a conversational basis and with responses taken from Gov.uk content. Although not a dedicated tool for...
Court fees to change from 13 July 2026
For taxpayers using the courts, for instance, in respect of judicial review claims, fees are payable and the Ministry of Justice has announced that these fees will increase on 13 July 2026. The changes are made by the Court and Tribunal Fees...
Tax Update 2026: government publishes simplification and compliance package
The Government have published a Tax Update 2026 package comprising draft legislation, consultations, calls for evidence and policy updates across direct tax, VAT, employment taxes, customs and tax administration. The package, published on 23 June...
HMRC asked to clarify CIS treatment of development finance
The CIOT has asked HMRC to confirm that standard development finance arrangements are not within the Construction Industry Scheme. Following recent changes to HMRC’s Construction Industry Scheme Reform Manual at CISR14020, the CIOT says there is a...
HMRC Transfer Pricing and Profit Diversion Compliance Facility
HMRC have updated their Transfer Pricing and Profit Diversion Compliance Facility guidance to reflect the expansion of the compliance facility to cover a broader range of Transfer Pricing risks and the inclusion of the new Unassessed Transfer Pricing...
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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