Upper Tribunal rules on payments under LLP ‘capital interests’ and the mixed member partnership rules
HMRC are adopting a tougher stance with those who continue to deliberately mislead or refuse to cooperate, despite being in the COP 9/CDF process, writes Simon York CBE (Deloitte)....
Caroline Inker and Ceinwen Rees (Kirkland & Ellis) explore the impact of ESC D33 on contractual payments made in less-than-straightforward share purchase scenarios.
Disability ‘access card’ zero-rated for VAT purposes
The importance of VAT invoices
The Government has tabled a series of amendments for the Finance Bill 2026 Public Bill Committee (which began on 27 January 2026), with updated explanatory notes issued for the more significant changes: cl 13 (EMI): extends the EMI exercise period...
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
Dr Michael Taylor (PwC) examines three recent cases where the FTT ignored the plain wording of legislation.
Catherine Hill (White & Case) questions whether the proposed tax adviser registration regime is a proportionate response to the Government’s aim of raising standards.
.jpeg?sfvrsn=acb9f4ec_1)
