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)....
Upper Tribunal rules on payments under LLP ‘capital interests’ and the mixed member partnership rules
Jivaan Bennett (Temple Tax Chambers) reviews the substantive amendments to the Model Convention – concerning home-office PEs, associated companies and more – and what it could mean for UK DTT interpretation.
HMRC have released an important update to its Guidelines for Compliance (GfC7), expanding its guidance on transfer pricing risk with two new subparts: 2.2.8: value chain analysis; and 3.8: offshore procurement hubs. Announced in Agent Update issue...
Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).
One minute with Dilpreet K Dhanoa, barrister at Field Court Tax Chambers
Latest case hearing dates and appeals.
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.
The Budget changes may have reduced the appeal of selling a company to an EOT but it remains a tax-efficient option, write Matthew Emms and Chris Barker (BDO).
Following the first batch of customer awareness letters that were sent in November 2025, HMRC will send more awareness letters in February and March 2026 to customers who have submitted their 2024 to 2025 tax return. These awareness letters...
