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Issue 1735
12 December, 2025
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EDITOR'S PICK
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The trials and tribulations of interest withholding tax
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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
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HMRC manual changes: 12 December 2025
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HMRC revise position on VAT grouping and the Skandia judgment
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Places for People Homes Ltd v HMRC
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HMRC v M Breen
Other cases that caught our eye: 5 December 2025
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TSI Instruments and import VAT recovery
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Budget 2025 changes to the share exchanges and reorganisation rules
Fixing the FIG regime before extending it
Welsh Government consults on LTT and other tax changes
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Budget 2025 changes to the share exchanges and reorganisation rules
The 2025 loan charge review and Government response: the final chapter?
Tax Journal's 2025 Budget coverage
TSI Instruments and import VAT recovery
Places for People Homes Ltd v HMRC
